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HMRC internal manual

International Manual

HM Revenue & Customs
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DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland

UK dividends paid to a resident of Ireland - direct investor

The convention makes no provision for payment of tax credit to direct investors inrespect of UK dividends paid on or after 6 April 1999. See INTM343540for a definition of the term ‘direct investor’.