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HMRC internal manual

International Manual

DT applications and claims : foreign dividends and interest payments

What claims you may see

You will see very few claims for repayment of UK income tax deducted from payments of foreign dividends or interest. However you could still receive claims for foreign dividends or interest paid before April 2001.

Any claim for repayment of UK income tax deducted from a foreign dividend or interest payment should be made by the recipient on a form A1.

You may occasionally see a claim on form C1 from a bank or other agent in the UK on behalf of the non-resident beneficial owner of foreign shares or stocks.

If you receive any claim or correspondence which suggests that UK income tax has been deducted from a dividend or interest payment on foreign shares or stocks after 31 March 2001 you should check with Technical Advice Group before making any repayment or offering any explanation.