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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

Application/claim forms

Individuals resident in Luxembourg should use:

  • form LUX2/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
  • form LUX2/Individual/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999

Companies resident in Luxembourg should use

  • form LUX2/Company to claim relief from UK income tax on UK source interest and royalties
  • form LUX2/Company/Credit to claim part payment of tax credit on dividends paid by UK companies before 6 April 1999
  • form LUX2/Company/Credit to claim part-payment of half tax credit on UK dividends where the Luxembourg company is a direct investor INTM356390