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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 royalties paid to a resident of Netherlands

Full relief from UK tax is available on UK royalties paid to a resident of Netherlandswho is the beneficial owner of the royalties. See Article 12.

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