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
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.
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
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.
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.
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.
companies under Finnish law known as osakeyhtiö/aktiebolag, osuuskunta/andelslag, säästöpankki/sparbank
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.
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.
companies under Hungarian
law known as közkereseti társaság, betéti társaság, közös vállalat, korlátolt
felelosségu társaság, részvénytársaság, egyesülés, közhasznú társaság, szövetkezet.
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.
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
Luxembourg companies under Luxembourg law known as société anonyme, société en commandite par actions and
société à responsabilité limitée.
companies under Maltese law known as Kumpaniji ta’ Responsabilita’ Limitata, Socjetajiet in akkomandita li
lkapital taghhom maqsum f’azzjonijiet.
companies under Dutch law known as naamloze vennootschap andbesloten vennootschap met beperkte
Poland companies under Polish law known as spólka akcy
jna, spólka z ograniczona odpowiedzialnoscia.