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HMRC internal manual

International Manual

DT Agreements: Italy - Income from a UK source paid to a resident of Italy

Application/claim forms

Individuals resident in Italy should use

  • Form Italy/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities.
  • Form Italy/Individual/Credit to claim part payment of tax credits on UK dividends that were paid before 6 April 1999.

Companies resident in Italy should use

  • Form Italy/Company to claim relief from UK income tax on UK source interest and royalties.
  • Form Italy/Company/Credit to claim part payment of tax credits on UK dividends that were paid before 6 April 1999.
  • Form Italy/Company/Credit to claim part-payment of half tax credit on UK dividends where the Italian company is a direct investor INTM354735