From Travers Smith

Pause for thought: withholding tax on UK interest & claiming treaty relief

21 min · 1. april 2026
episode Pause for thought: withholding tax on UK interest & claiming treaty relief cover

Beskrivelse

During 2025, HMRC paused their concessionary treatment for administrative errors relating to withholding tax on cross-border interest payments. The concession is paused while HMRC review the UK's procedures for claiming relief under a double tax treaty. In this podcast, we discuss the background, the principles involved, and the practical implications of HMRC's decision to pause the concession and conduct the review.

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