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HMRC internal manual

International Manual

DT applications and claims : foreign dividends and interest payments

Who will make claims

You may receive claims for repayment of UK income tax deducted from foreign dividends or interest payments from

  • individuals
  • companies including unincorporated bodies
  • beneficiaries of trusts – see the guidance at INTM368330
  • trustees of trusts – see the guidance at INTM368340
  • beneficiaries of estates – see the guidance at INTM368350
  • personal representatives of deceased persons – see the guidance at INTM368350.