HMRC update Double Taxation Treaty Passport Scheme register

Released 5 November 2018

HMRC’s Double Taxation Treaty Passport Scheme register has been updated with 49 additional entries and 8 corrections.

The Double Taxation Treaty Passport Scheme provides for double taxation relief on UK loan interest payments made by a UK corporate borrower to overseas corporate lenders. A company can apply to HMRC for a double taxation treaty passport if it (or its head office) is resident in a country that has a double taxation treaty with the UK, is an overseas corporate lender and took out a loan on or after 1 September 2010. Details of companies registered for the Double Taxation Treaty Passport Scheme will be made available to the public on the Double Taxation Treaty Passport Scheme register to help borrowers verify a passport holder’s status.

For more information and to view the latest list, see Check the Double Taxation Treaty Passport Scheme register.

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