See
INTM506010 for an overview of the
process for claiming repayment of United Kingdom tax deducted from
interest paid to a recipient resident in a country which has a
double tax agreement with the United Kingdom.
The claim for repayment must be made on a form obtained from
the Centre for Non-Residents ('CNR') and proof must be provided
that tax has been deducted. Full current CNR contact details,
detailed guidance on current procedures and claim and application
forms are to be found on the
CNR
website Most applicable, with an application to receive future
interest income gross or at a reduced rate of deduction.
