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HMRC internal manual

International Manual

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

Application/claim forms

Individuals resident in Portugal should use

  • form XE/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
  • Form XE (Individual) Dividends to claim payment of tax credit on dividends paid by UK companies before 6 April 1999.

Companies resident in Portugal should use form XE/Company to claimrelief from UK income tax on UK source interest and royalties.