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INTM368320 | DT applications and claims : foreign dividends and interest payments

From HM Revenue & Customs · International Manual

Who will make claims

You may receive claims for repayment of UK income tax deducted from foreign dividends or interest payments from

  • individuals

  • companies including unincorporated bodies

  • beneficiaries of trusts – see the guidance at INTM368330

  • trustees of trusts – see the guidance at INTM368340

  • beneficiaries of estates – see the guidance at INTM368350

  • personal representatives of deceased persons – see the guidance at INTM368350.