INTM368320 - DT applications and claims : foreign dividends and interest payments
Who will make claims
You may receive claims for repayment of UK income tax deducted from foreign dividends or interest payments from
- individuals
- companies including unincorporated bodies
- beneficiaries of trusts 鈥� see the guidance at INTM368330
- trustees of trusts 鈥� see the guidance at INTM368340
- beneficiaries of estates 鈥� see the guidance at INTM368350
- personal representatives of deceased persons 鈥� see the guidance at INTM368350.