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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

UK royalties paid to a resident of Norway (Article 12)

Before 6 April 2001 - 1985 Convention

Full relief from UK tax is available on UK royalties that are paid to a resident of Norwaywho is the beneficial owner of the royalties.

After 6 April 2001 - 2000 Convention

Full relief from UK tax is available on UK royalties that are paid to a resident of Norwaywho is the beneficial owner of the royalties.