Implementation of EU Directive dealing with interest and royalty payments between associated companies in different Member States of the European Union (2003/49/EC).
A guidance note about the way in which HM Revenue & Customs (HMRC), HMRC Residency will deal with applications for relief from UK tax has been published:
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.
This form is in PDF format and can be completed onscreen. To view, complete the form onscreen or to download a blank form for future use, you need:
You cannot save the completed form with Adobe Acrobat Reader and it cannot be sent online. Whether you choose to fill in the form on screen or complete it manually, the hard copy must be signed and the form sent by post.