Who can make a claim

You can make a claim if all of the following apply:

• you made one of more payments of UK-source yearly interest to an overseas lender
• you were required to deduct an amount from the interest payment to account for Income Tax, but did not
• when the payment was made, the lender was resident in a territory that had a double taxation agreement with the UK
• when the payment was made, you did not have any authorisation or direction from HMRC that allowed interest to be paid with reduced or no deductions, to account for Income Tax
• the relevant taxation treaty limits the amount of UK tax chargeable on the interest
• the conditions for tax relief under the relevant double taxation agreement are met

You should check the conditions for tax relief in the relevant double taxation agreement before you make your claim.

When to make your claim

You should make your claim within 4 years of the end of the tax year that the claim relates to.

For example, if the claim relates to an interest payment made in the 2023 to 2024 tax year, then the latest you can make your claim is 5 April 2028.

When you cannot use the claim form

There are different forms to use if you want to:

Before you start

You’ll need:

• details of the relevant interest payments, including dates, amounts paid and deductions
• details of the double taxation agreement being used in the claim
• evidence that each lender named in your claim was resident in the relevant territory (for example, a certificate of residence)
• evidence that each lender was entitled to the interest (for example, a written declaration)
• if you are submitting separate claim forms for the same loan, the name or reference for that loan
• confirmation and any supporting evidence that an insufficient amount was deducted from the interest to account for Income Tax, or that no deduction was made
• a declaration stating that the information in the claim is complete and correct to the best of your knowledge
• a reference to your previous claim, if you have made a claim on the same payments and that claim was temporarily paused by HMRC — read more information about paused claims in the International INTM413205 manual

If there are documents you cannot provide then you must explain why and provide alternative evidence.

If you have multiple loans

You need to complete a separate form for each loan.

One form can cover:

• multiple interest payments for the same loan
• interest payments made in more than one tax year for the same loan

If you have multiple lenders for the same loan

You need to complete a separate form for each lender. You should:

• provide details of the lender
• use the same loan name or reference across all the forms related to the same loan so they can be linked
• confirm that the claim is linked to other claims you are submitting or have submitted

Make a claim

Use the following form to make your claim.

Email HMRC to ask for the form in Welsh.

You should:

• complete all the relevant sections
• clearly label each attachment you add
• make it clear which section of the completed form the attachment relates to
• use the continuation sheet if you need extra space

How to complete the form

You need to:

1. Download and save the form on your computer.
2. Open it using the latest free version of Adobe Reader.
3. Complete it on-screen.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

How to submit your claim online

Send an email with ‘WHT treaty relief claim — (your or your company’s name) — (loan name or reference)’ in the subject line.

You can send related claim forms in separate emails if the forms and supporting documents are too large to send together. Use the same loan name or reference in the subject line of each email so HMRC can identify and link the related claims.

Where you send your claim form and supporting documents depends on the size of your business.

If you are a large business

Email: whttreatyreliefclaimslb@hmrc.gov.uk and copy in your customer compliance manager (CCM).

If you are a wealthy or mid-sized business

Email: whttreatyreliefclaimswmbc@hmrc.gov.uk and copy in either:

• your customer compliance manager (CCM)
• your temporary customer compliance manager (tCCM)

If you are a small business or individual

Email: whttreatyreliefclaimssbi@hmrc.gov.uk

If you cannot submit your claim online

You can post your claim forms and supporting documents to the following address:

After you submit your form

You should receive an email with an attached letter from HMRC confirming that we have received your form.

If you sent your form in the post, you’ll receive a letter.

We may need to ask you for more information or evidence as we review your claim. We also may open an enquiry.

Late payment interest may be charged from the date the Income Tax was due until the outstanding tax is paid or the claim is accepted.

If your claim is inaccurate

You are responsible for submitting complete and accurate information for your claim.

If we find that information is inaccurate you may be charged a penalty.

If you disagree with a penalty decision

You can tell HMRC if you disagree with a penalty decision and why.