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HMRC internal manual

International Manual

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

UK interest paid to a resident of Netherlands

Full relief from UK tax is available on UK interest paid to a resident of Netherlandswho is the beneficial owner of the interest. See Article 11.

See INTM358110 about special time limits that apply to claimsto repayment of tax that has been deducted from interest payments.