UK tax must be withheld on UK payments including:

  • interest
  • royalties
  • rental income

Withholding tax may be reduced under double tax treaties or European directives, both of which may be subject to making a formal claim.

This guidance note outlines the rules for UK withholding tax, and how relief may be claimed under a double tax treaty or European directive for UK and overseas withholding taxes.

It should be noted that UK companies may also suffer overseas withholding tax where they receive income from outside the UK. In addition to interest, royalties and rental income, withholding tax may also arise on dividends or technical fees.

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