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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands

Application/claim forms

Individuals resident in Netherlands should use

Form Netherlands/Individual to claim relief from UK income tax on UKsource interest, royalties, pensions and annuities.

Form Neth5/Individual/Credit to claim part payment of tax credits on UKdividends that were paid before 6 April 1999.

Companies resident in Netherlands should use

Form Netherlands/Company to claim relief from UK income tax on UK sourceinterest and royalties.

Form Neth5/Company/Credit to claim part payment of tax credits on UKdividends that were paid before 6 April 1999.

Form Netherlands/Direct Investor/Company Credit to claim part payment oftax credits where the Netherlands company owns at least 10% of the voting stock of the UKcompany that is paying the dividend.