Fillable CLAIM to repayment of United Kingdom income tax deducted from interest and royalties. Application for relief at source from United Kingdom income tax on interest payments

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CLAIM to repayment of United Kingdom income tax deducted from interest and royalties. Application for relief at source from United Kingdom income tax on interest payments

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Form EU Interest & Royalties
Sections 757 to 767 Income Tax (Trading and Other Income) Act 2005 (‘ITTOIA’)
applying the European Union Council Directive 2003/49/EC (‘Interest & Royalties Directive’) applicable to
interest and royalty payments between associated companies of different Member States as amended
CLAIM to repayment of United Kingdom income tax deducted from interest and royalties.
APPLICATION for relief at source from United Kingdom income tax on interest payments.
Use this form where a company, or a permanent establishment of a company, in another Member State of
the European Union receives interest or royalties from an ‘associated company’ in the United Kingdom.
• Please use the EU Interest & Royalties Notes at the end of this form to help you complete this form.
• Give all the information requested and attach supporting documents where necessary. If you need more room,
attach a separate sheet. Remember to sign the declaration in Part E, giving details of the capacity in which you sign.
• See Note 3 for information about where to send the completed form EU Interest & Royalties.
• If you claim repayment on behalf of the company or permanent establishment, there is no need to send tax deduction
certificates with the claim but you should keep them safe - see Note 6.
Note: In making this claim/application, you are consenting to the tax authority of the Member State in which the claimant
company is resident (or where the permanent establishment is situated) certifying its tax status in that Member State to
HM Revenue & Customs (see Note 3). Completion of this form constitutes the provision of a certificate for the purposes
of Regulation 4 of SI 2004/2622 when claiming relief on interest payments.
If you need help with this form, please
•
visit our website www.gov.uk and look for DT Guidance Note 11 in the Search facility
• or contact: HMRC, S0842, Barkley House, Floor 2, LB DT Treaty Team, Central Mail Unit, Newcastle, NE98 1ZZ
Phone: + 44 3000 547584 if calling from outside the UK, or 03000 547584 if calling from the UK.
Part A Details of the company (or permanent establishment) receiving the income
Full name of the company or permanent establishment
_____________________________________________
Full registered address (do not use ‘care of’ address)
_____________________________________________
_____________________________________________
_____________________________________________
Telephone number _____________________________
Fax number __________________________________
Reference (if any)
If the company or permanent establishment has a
tax adviser, please give details.
Name and address of tax adviser or authorised person
_______________________________________________
_______________________________________________
_______________________________________________
Telephone number _______________________________
Fax number _____________________________________
Reference (if any) or contact name
For use by the tax authority in the other Member State of the European Union
Please complete this section, affix your official stamp and send this form to HMRC, S0842, Barkley House, Floor 2,
LB DT Treaty Team, Central Mail Unit, Newcastle, NE98 1ZZ.
You may wish to take a copy of this form for your records.
I certify that ______________________________________________________________________________ is
(‘
9
’ as appropriate)
a company resident in __________________________________________________ (name of Member State)
or
a permanent establishment situated in ______________________________________ (name of Member State)
within the meaning of Article 3(a)(ii) or 3(c) respectively of the EU Directive dealing with payments of interest and
royalty payments between associated companies (2003/49/EC).
Signature ____________________________________________ Date __________________
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Part B Questions about the company or permanent establishment
• For a company (as defined in Article 3(a) of the Interest & Royalties Directive – see Note 8.1 in the
EU Interest & Royalties Notes) please answer all of the questions except questions 4 and 5.
• For a permanent establishment (as defined in Article 3(c) of the Interest & Royalties Directive - see Note 1) please
answer all questions except question 3.
‘
9
’ as appropriate
1. Is this the company’s, or permanent establishment’s, first claim (or application) under
the Interest & Royalties Directive?
Yes
No
2. In which Member State of the European Union is the company or
the permanent establishment resident for tax purposes?
(If this claim is being made by a permanent establishment, say
in which Member State the controlling company is resident for
tax purposes.) (See Note 1)
Section 766, ITTOIA 2005 [see Article 3(a)(i)]
3. Is this claim being made by a company?
If 'Yes', say which type of concern (as listed in Article 3(a)
of the Directive – see Note 8.1) the company is,
and answer question 6.
If 'No', answer question 4.
Yes
No
Section 758(3), ITTOIA 2005 [see Article 1(5)(a) and (b)]
4. Is this claim being made by a ‘permanent establishment’ as defined at Article 3(c) of the
Directive? (See Note 1)
If 'Yes', answer question 5.
If 'No', please explain on a separate sheet of paper why you claim to be able to
benefit from the terms of the Directive.
Yes
No
Section 760(4), ITTOIA 2005 [see Article 1(5)(a)]
5. Is the payment that is shown at Part C of this claim form effectively connected with the
permanent establishment?
If 'Yes', answer question 6.
If 'No', please explain on a separate sheet why the permanent establishment
claims to be able to benefit from the terms of the Directive.
Yes
No
6. Which of the taxes specified at Article 1(5)(b) or Article 3(a)(iii) of the
Directive is the company or permanent establishment subject to
‘without being exempt’?
(If subject to a tax that is identical or substantially similar that has
been imposed since the Directive came into force, give the
full name of the tax.) (See Note 9.)
Section 761(a), ITTOIA 2005 [Article 3(b)(i)]
7. Do you own directly at least 25% of the issued share capital and/or voting rights of the
company paying the interest and/or royalties? (See Note 8.2.)
If 'No', answer question 8.
Yes
No
Section 761(a), ITTOIA 2005 [Article 3(b)(ii)]
8. Does the company which is paying the interest/royalties own directly at least 25% of the
issued share capital and/or voting rights of your company? (See Note 8.2.)
If 'No', answer question 9.
Yes
No
Section 761(b), ITTOIA 2005 [Article 3(b)(iii)]
9. Does a third company own directly at least 25% of the issued share capital and/or
voting rights in both your company and in the UK company making the interest or
royalty payment(s)? (See Note 8.2.)
If 'Yes', give on a separate sheet the full name and registered address of that company.
Yes
No
10. On what date does the accounting period (of the claimant) end each year?
If, exceptionally, a different year end date applies to the income shown (if any) in
Part C1 of this form, give full details on a separate sheet.
Part C1 Interest and royalties - Claim for repayment of UK income tax
If the company or permanent establishment has already received payments of interest or royalties with UK tax
deducted, please give details below to claim repayment under the Interest and Royalties Directive.
The income is (‘
9
’ as appropriate)
Interest
Royalties
Name and address of the UK payer of the income Date of
payment of
income
Amount of income
before UK tax
£
Amount of UK tax
deducted
£
Totals
Part C2 Interest – Application for relief at source from UK income tax
Complete the columns below giving the information requested, to apply on behalf of the company or
permanent establishment for relief at source from UK income tax.
This is available for UK interest payments only.
Name and address of the UK payer of the interest Date of the
loan agreement*
Amount of
the loan
Due date(s) of
the interest
What is the name and reference number of the UK tax office
dealing with the company that is paying the interest?
Please attach a copy of the loan agreement(s).
Part D Repayment instructions
Complete this part if you want us to make the repayment to a bank or other nominee. If you leave this part empty, the
repayment will be made direct to the company at the address you have shown in Part A of this form.
(Enter your full name)
I,
as
(Enter status - for example, company secretary, treasurer, or authorised agent)
of
(Enter name of the claimant company or concern)
authorise the bank or other nominee below to receive the amount due on the company's behalf.
Name of bank or other nominee
Address of bank or other nominee
Postal code
Account number
UK bank sort code
(if appropriate)
Nominee's reference number (if there is one) for the company.
Signature ______________________________________ (Now also complete and sign the Declaration in Part E
below)
Part E Declaration (complete this part in all cases)
The company or permanent establishment is beneficially entitled to the income from the source(s) included in this form.
The information I have given in this claim/application is correct and complete to the best of my knowledge and belief.
I declare that the transaction to which this claim/application relates does not fall within the exclusions set out in
Section 765(1) or (2) (as appropriate) of ITTOIA 2005.
On behalf of the company or permanent establishment
‘
9
’ as appropriate
F I claim repayment of £
(Enter the total amount of UK income tax from Part C1)
F As
the income is UK interest, I apply for relief at source from UK income tax and undertake to tell
HM Revenue & Customs if there is any material change to the information that I have given on this form. (See Note 7)
Signature ____________________________________________________________ Date ____________________
Print your name below and say in what capacity you are signing.
For use by HM Revenue & Customs
Amount repaid:
Examined _________________________________________________ £ _______________________:____
Authorised ________________________________________________ HMRC date stamp
October 2010 © Crown copyright 2010
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EU Interest & Royalties Notes
Use these Notes to help you complete form EU Interest & Royalties. If you need further information, please contact
HM Revenue & Customs. Our address, telephone and fax numbers are in Note 10.
1. Purpose of form EU Interest & Royalties
Form EU Interest & Royalties enables
•
•
a company that is resident for tax purposes in another Member State of the European Union
a permanent establishment in a Member State of the European Union of a company that is resident for
tax purposes in another Member State of the European Union
that is receiving interest or royalties arising in the United Kingdom to
• claim repayment of UK income tax in cases where payments of interest and/or royalty income
have been made with UK tax deducted
• apply for relief at source from UK income tax under the EU Directive on interest payments between
associated companies
where relief is due from such tax under the Directive on those payments.
It is not possible to ask HM Revenue & Customs for advance authority to pay royalties without deduction of tax. That is
an option available for interest payments only. Instead, Section 914 Income Tax Act 2007 provides for the UK payer of a
royalty to make a payment without deduction of tax if all the conditions for exemption set out in Section 758 ITTOIA 2005
are present.
Permanent establishment
The term ‘permanent establishment’ is defined at Article 3(c) of the Directive as ‘a fixed place of business situated in a
Member State through which the business of a company of another Member State is wholly or partly carried on.’
2. Who can sign the declaration on the form
A responsible officer of the company or permanent establishment should sign the declaration. An agent (tax adviser), or
other duly authorised person acting with the authority of the claimant/applicant may sign on their behalf.
3. Evidence of residence in a Member State of the European Union and where to send the
completed form
It is a condition of relief from UK income tax under the terms of the Directive that the beneficial owner of the income is
resident in a Member State of the European Union. The tax authorities of the country in which the company is resident
will therefore need to certify that the company or permanent establishment is resident in that country for the purposes of
tax. The appropriate office should certify the form and send it direct to HM Revenue & Customs.
4. Confidentiality
All the information that you provide to HM Revenue & Customs is confidential. We can therefore only discuss the
tax affairs of the company or permanent establishment with
• an officer of the company and/or
•
any agent (tax adviser) who is nominated by the company or concern.
5. UK Interest and Royalties
Loan interest
Please attach a copy of the loan agreement(s).
Royalties
Where the company (or permanent establishment) is the originator of a process or design etc., please attach a copy of
the licence agreement between the company or permanent establishment and the UK payer of the royalties.
The EU Directive on payments of Interest & Royalties allows relief only to the beneficial owner of the royalties. The
beneficial owner is normally the originator of the work or product. If the company (or permanent establishment) is not the
originator of the product giving rise to the royalties but has acquired the rights, please also attach a copy of the licence,
contract or assignment under which the UK rights have been acquired.
6. Repayment claims and tax deduction certificates
There is no need to send tax deduction certificates with the completed form EU Interest & Royalties. Please make sure
that you have all the original tax deduction certificates and keep them safe, as HM Revenue & Customs may ask to see
them later.
7. Relief at source from UK income tax on future interest payments
This form of relief is available for UK-source interest payments only.
Relief at source from UK income tax on future payments of interest income is available in cases where
HM Revenue & Customs is able to issue an exemption notice under The Exemption From Tax For Certain Interest
Payments Regulations 2004 - Statutory Instrument Number 2622 of 2004, SI 2004/2622.
When relief at source is granted, you are required to tell HM Revenue & Customs at the address in Note 10, as soon as
possible, if there is any subsequent change to the material conditions underlying the granting of relief
(see Regulation 6 of SI 2004/2622) and which you have detailed in this claim form.
8. Which business concerns qualify to claim the benefits of the EU Directive?
8.1 List of companies covered by Article 3(a) of the original Directive (see Annex to Directive):
Austria companies under Austrian law known as Aktiengesellschaft and Gesellschaft mit beschränkter Haftung.
Belgium
companies under Belgian law known as naamloze vennootschap/société anonyme, commanditaire
vennootschap op aandelen/société en commandite par actions, besloten vennootschap met beperkte
aansprakelijkheid/société privée à responsabilité limitée and those public law bodies that operate under private
law.
Bulgaria
companies under Bulgarian law known as: "събирателното друже
ство", "командитното дружество",
"дружеството с ограничена отговорност", "акционерното дружество", "командитното дружество с акции",
"кооперации", "кооперативни съюзи", "държавни предприятия" constituted under Bulgarian law and carrying
on commercial activities.
Cyprus
companies under Cypriot law known as companies in accordance with the Companies Law, Public Corporate
Bodies as well as any
other body which is considered as a company in accordance with the Income Tax Laws.
Czech
Republic
companies under Czech law known as akciová spolecnost, spolecnost s rucením omezeným, verejná obchodní
spolecnost, komanditní spolecnost, družstvo.
Denmark companies under Danish law known as aktieselskab and anpartsselskab.
Estonia companies under Estonia
n law known as täisühing, usaldusühing, osaühing, aktsiaselts, tulundusühistu.
Finla
nd
companies under Finnish law known as osakeyhtiö/aktiebolag, osuuskunta/andelslag, säästöpankki/sparbank
and vakuutusyhtiö/försäkringsbolag.
France
companies under French law known as société anonyme, société en commandite par actions, société à
responsabilité limitée and industrial and commercial public establishments and undertakings.
Germany
companies under German law know
n as Aktiengesellschaft, Kommanditgesellschaft auf Aktien, Gesellschaft
mit beschränkter Haftung and bergrechtliche Gewerkschaft.
Greece companies under Greek law known as ανώνυµη εταιρíα.
Hunga
ry
companies under Hungarian
law known as közkereseti társaság, betéti társaság, közös vállalat, korlátolt
felelosségu társaság, részvénytársaság, egyesülés, közhasznú társaság, szövetkezet.
Ireland
companies in Irish law known as public companies limited by shares or by guarantee, private companies
limited by shares or by
guarantee, bodies registered under the Industrial and Provident Societies Acts or
building societies registered under the Building Societies Acts.
Italy
companies under Italian law known as società per azioni, società in accomandita per azioni, società a
responsabilità limitata and public and private entities carrying on industrial and commercial activities.
Latvia companies under Latv
ian law known as akciju sabiedriba, sabiedriba ar ierobežotu atbildibu.
Lithuania companies incorporated under the law
of Lithuania.
Luxembourg companies under Luxembourg law known as société anonyme, société en commandite par actions and
société à responsabilité limitée.
Malta
companies under Maltese law known as Kumpaniji ta’ Responsabilita’ Limitata, Socjetajiet in akkomandita li
lkapital taghhom maqsum f’azzjonijiet.
Netherla
nds
companies under Dutch law known as naamloze vennootschap andbesloten vennootschap met beperkte
aansprakelijkheid.
Poland companies under Polish law known as spólka akcy
jna, spólka z ograniczona odpowiedzialnoscia.
Portugal
commercial companies or civil law companies having a commercial form, cooperatives and public undertakings
incorporated in accordance with Portuguese law.
Romania companies
under Romanian law known as: "societăţi pe acţiuni", "societăţi în comandită pe acţiuni", "societăţi
cu răspundere limitată".
Slovakia
companies under Slovak law know
n as akciová spolocnost, spolocnost s rucením obmedzeným, komanditná
spolocnost, verejná obchodná spolocnost, družstvo.
Slovenia
companies under Slovenian law known as delniška družba, komanditna delniška družba, komanditna družba,
družba z omejeno odgovornostjo,
družba z neomejeno odgovornostjo.
Spain
companies under Spanish law known as sociedad anónima, sociedad comanditaria por acciones, sociedad de
responsabilidad limitada and those public law bodies w
hich operate under private law.
Swed
en companies under Swedish law known as aktiebolag and försäkringsaktiebolag.
8.2 A company is an ‘associated company’ if it meets the minimum shareholding requirements of Section 761
ITTOIA 2005, that is 25% or more of the capital or voting rights, and is a company in another Member State of the
European Union (Section 758(3) ITTOIA 2005).
Permanent establishments
To qualify for exemption from UK tax under the terms of the Directive a permanent establishment making an
claim/application must, under Article 1(5)(b), ‘insofar as the payments of the interest or royalties represent income in
respect of which it is subject in the Member State in which it is situated be subject to one of the taxes mentioned in Article
3(a)(iii) or in the case of Belgium to the impôt des non-résidents/belasting der niet-verblijfhouders or in the case of Spain
to the Impuesto sobre la Renta de no Residentes or to a tax which is identical or substantially similar and which is
imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes.’
9. List of the taxes a company (or permanent establishment) claiming exemption
must be subject to in a Member State
To qualify for exemption from UK tax under the terms of the Directive a company making a claim/application must be
subject to one of the following taxes without being exempt (or to a tax that is identical or substantially similar and which is
imposed after the date of entry into force of the Directive) that are identified in Article 3(a)(iii) of the Directive:
Austria
Körperschaftsteuer in Austria.
Belgium
impôt des sociétés/vennootschapsbelasting in Belgium.
Bulgaria
корпоративен данък in Bulgaria.
Cyprus
φόρος εισοδήµατος in Cyprus.
Czech Republic
Dan z príjmu právnických osob in the Czech Republic.
Denmark
selskabsskat in Denmark.
Estonia
Tulumaks in Estonia.
Finla
nd
yhteisöjen tulovero/inkomstskatten för samfund in Finland.
France
impôt sur les sociétés in France.
Germany
Körperschaftsteuer in Germany.
Greece
Φόρος εισοδήµατος νοµικών προσώπων in Greece.
Hungary
Társasági adó in Hungary.
Ireland
corporation tax in Ireland.
Italy
imposta sul reddito delle persone giuridiche in Italy (imposta sul reddito delle societa from 2004).
Latvia
Uznemumu ienakuma nodoklis in Latvia.
Lithuania
Pelno mokestis in Lithuania.
Luxembourg
impôt sur le revenu des collectivités in Luxembourg.
Malta
Taxxa fuq l-income in Malta.
Netherlands
vennootschapsbelasting in the Netherlands.
Poland
Podatek dochodowy od osób prawnych in Poland.
Portugal
imposto sobre o rendimento da pessoas colectivas in Portugal.
Romania
impozit pe profit, impozitul pe veniturile obţinute din România de nerezidenţi in Romania.
Slovakia
Dan z príjmov právnických osôb in Slovakia.
Slovenia
Davek od dobicka pravnih oseb in Slovenia.
Spain
impuesto sobre sociedades in Spain.
Sweden
statlig inkomstskatt in Sweden.
10. Help or further information
If, after using these Notes you need help or more information, please
• visit our website www.gov.uk and look for DT Guidance Note 11 in the Search facility
• phone HM Revenue & Customs, LB DT Treaty Team:
+44 3000 547584 if calling from outside the UK, or 03000 547584 if calling from the UK
• or write to
HMRC
S0842
Barkley
House
Floor 2
LB DT Treaty Team
Central Mail Unit
Newcastle
NE98 1ZZ
Our fax number is +44 3000 564002 from outside the UK, or 03000 564002 from inside the UK.
Our team mailbox address is dttteam.lbnottingham@hmrc.gsi.gov.uk
Please quote the company’s or permanent establishment’s reference number at HM Revenue & Customs
(for example ‘12/A/123456’) whenever you contact us.
These notes are for guidance only and reflect the UK tax position at the time of writing. They do not affect any rights of appeal.

March 2018 © Crown copyright 2018
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CLAIM to repayment of United Kingdom income tax deducted from interest and royalties. Application for relief at source from United Kingdom income tax on interest payments

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