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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

Application/claim forms

Individuals resident in New Zealand should use:

  • form New Zealand/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities.
  • form New Zealand/Individual/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999.

Companies resident in New Zealand should use form

New Zealand/Company toclaim relief from UK income tax on UK source interest and royalties.