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If you receive residence. See the notes column of the DT Digest to find out if exemption from UK tax is available. 4 UK Royalties nil rate or for example a rate of 10. The rate is laid down in the text of the appropriate DT treaty. This will help HM Revenue Customs to check that the beneficial ownership condition in the Double Taxation treaty is satisfied. Other royalties Please attach to the form DT-Individual a copy of the licence agreement between you and the UK payer of the royalties. The...
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