Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Application/claim forms

Individuals resident in Spain should use:

  • form Spain/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
  • form SPA/Individual/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999.

Companies resident in Spain should use:

  • form Spain/Company to claim relief from UK income tax on UK source interest and royalties
  • form SPA/Company/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999.