Guidance

Double Taxation Relief: interest paid to overseas company syndicates

How companies and syndicate managers use the Syndicated Loan Scheme to claim relief on loan interest.

• From: HM Revenue & Customs
• Published: 16 August 2007
• Last updated: 13 October 2021 — See all updates

Documents

Double Taxation Relief: interest paid to overseas company syndicates

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Details

The Syndicated Loan Scheme is designed to allow lending overseas company syndicates to get relief from any UK tax already deducted on interest paid to them .

This guide explains what the Syndicated Loan Scheme is, who can use it and how to apply.

Published 16 August 2007
Last updated 13 October 2021 + show all updates

1. 13 October 2021

   Contact details for the Large Business – DTT Team have been updated.

2. 16 August 2007

   First published.