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HMRC internal manual

International Manual

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

Application/claim forms

Individuals resident in Norway should use:

NOR 3/Individual to claim relief from UK income tax on UK sourceinterest, royalties and pensions.

NOR 3/Individual/Credit for a,

  • Portfolio investor: to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999.

Companies resident in Norway should use:

NOR 3/Company to claim relief from UK income tax on UK source interestand royalties.

NOR 3/Company/Credit for either a,

  • Portfolio investor: to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999, or
  • Direct investor: to claim part-payment of tax credit on dividends paid by UK companies before 6 April 2001