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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 November 2024 - See all updates
  1. Back to contents
  2. INTM630000

INTM630400 - Royalty Withholding: UK Source: Contents

  1. INTM630410
    UK Source: Overview
  2. INTM630420
    UK Source: Commencement
  3. INTM630430
    In connection with a trade carried on by the permanent establishment
  4. INTM630440
    UK Source: Amount of the royalty with a UK source
  5. INTM630450
    UK Source: Arrangements seeking to obtain a foreign DTA advantage
  6. INTM630460
    UK Source: Examples
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