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HMRC internal manual

International Manual

EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non-residents

Application/claim forms

Companies resident in another Member State of the European Union should use form

EU Interest & Royalties to claim

  • exemption from UK tax on interest that will be paid from a UK source
  • repayment of UK tax that has already been deducted from interest and royalties

The claim form is available to download from the HM Revenue & Customs website