Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

UK royalties paid to a resident of Malta (Article 12)

UK royalties paid to a resident of Malta who is beneficial owner of the interest and issubject to tax’ (see INTM332210) in Malta in respect of theroyalties is taxable in the UK at 10%.