Withholding Tax Rates relevent to DTR claims
HMRC have published a table listing the maximum rates of tax those countries with a Double Taxation Agreement with the UK can charge a UK resident on payments of dividends, interest, royalties and management/technical fees.
The table shows rates for the year ended 5 April 2010 and only includes agreements that are currently in force. The table also includes notes which detail specific agreements with certain countries.
The table can be accessed on the HMRC website at www.hmrc.gov.uk/cnr/withholding-tax.pdf