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