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HMRC internal manual

International Manual

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

Contents

INTM358660 CAR Residency reference numbers: country code
   
INTM358670 Application/claim forms
INTM358680 Double Taxation Convention between the UK and New Zealand
INTM358690 UK interest paid to a resident of New Zealand (Article 12)
INTM358700 UK royalties paid to a resident of New Zealand (Article 13)
INTM358710 UK dividends paid to resident of New Zealand (Article 11) – portfolio investor
INTM358720 UK dividends paid to resident of New Zealand – direct investor
INTM358730 UK pensions/annuities paid to a resident of New Zealand (Article 19)
INTM358740 Other UK income paid to a resident of New Zealand
INTM358750 Construction Industry Scheme: permanent establishment conditions (Article 5)
INTM358760 UK personal allowances