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HMRC internal manual

International Manual

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

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Contents

INTM359710 CAR Residency reference numbers: Country code
   
INTM359720 Application/claim forms
INTM359730 Territory of Portugal
INTM359740 Double Taxation Conventions between the UK and Portugal
INTM359750 Limitation of relief
INTM359760 UK Interest paid to a resident of Portugal
INTM359770 UK royalties paid to a resident of Portugal
INTM359780 UK dividends paid to a resident of Portugal - portfolio investor
INTM359790 UK dividends paid to a resident of Portugal - direct investor
INTM359800 UK pensions/annuities paid to a resident of Portugal
INTM359810 UK State Pension and Incapacity Benefit paid to a resident of Portugal
INTM359820 UK government pensions paid to a resident of Portugal
INTM359830 Other income paid to a resident of Portugal
INTM359840 Construction Industry Scheme: Permanent establishment provisions
INTM359850 UK personal allowances