Form

European Union Savings Directive: tax certificate (EUSD (SWT)1)

Use form EUSD (SWT)1 to apply for a tax certificate from HM Revenue and Customs to prevent withholding tax being deducted from savings.

• From: HM Revenue & Customs
• Published: 13 January 2006

Documents

European Savings Directive: special withholding tax EUSD (SWT)1

Ref: EUSD (SWT)1

PDF, 31.2 KB, 1 page

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Applying for a certificate: European Directive on taxation of savings

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Details

Guidance on the application process for the certificate and the form you need to make your application.

You can apply for a certificate if:

• you receive savings income paid by a paying agent established in a territory which will apply a withholding tax. These territories are Andorra, Austria, British Virgin Islands, Gibraltar, Guernsey, Isle of Man, Jersey, Liechtenstein, Luxembourg, Monaco, Netherlands Antilles, San Marino, Switzerland and Turks & Caicos Islands
• you wish to receive savings income without the deduction of withholding tax
• the territory has adopted this option as a method of avoiding withholding tax - your paying agent will be able to advise you which options are open to you

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 13 January 2006