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HMRC internal manual

International Manual

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

Contents

INTM356355 CAR Residency reference numbers – country code
   
INTM356360 Application/claim forms
INTM356365 Double Taxation Agreements between the UK and Luxembourg
INTM356370 Limitation of relief – holding companies
INTM356375 UK interest paid to a resident of Luxembourg
INTM356380 UK royalties paid to a resident of Luxembourg
INTM356385 UK dividends paid to a resident of Luxembourg – portfolio investor
INTM356390 UK dividends paid to a resident of Luxembourg – direct investor
INTM356395 UK pensions and annuities paid to a resident of Luxembourg
INTM356400 State Pension and Incapacity Benefit
INTM356405 UK government pensions paid to a resident of Luxembourg
INTM356410 Other income paid to a resident of Luxembourg
INTM356415 Construction Industry Scheme: Permanent establishment provisions
INTM356420 UK personal allowances