INTM367005 - 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