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POLICYWithdrawnPolicy paper · gov.uk

Making payments of interest or royalties to connected companies in the EU

This guidance is about changes to tax deductions from interest and royalties announced at the Budget on 3 March 2021.

Last fetched 04 May 2026 · gov.uk

Documents

Making payments of interest or royalties to connected companies in the EU

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

International tax

Source

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