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HMRC internal manual

International Manual

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

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Contents

INTM357005 CAR Residency reference numbers: country code
   
INTM357010 Application/claim forms
INTM357015 Double Taxation Convention between the UK and Malta
INTM357020 UK interest paid to a resident of Malta (Article 11)
INTM357025 UK royalties paid to a resident of Malta (Article 12)
INTM357030 UK dividends paid to resident of Malta (Article 10) – portfolio investor
INTM357035 UK dividends paid to resident of Malta – direct investor
INTM357040 UK pensions/annuities paid to a resident of Malta (Article 18)
INTM357045 UK Government pensions paid to a resident of Malta (Article 19)
INTM357050 Other UK income paid to a resident of Malta
INTM357055 Limitation of relief
INTM357060 Construction Industry Scheme: permanent establishment conditions (Article 5)
INTM357065 UK personal allowances