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Double tax relief

A new Syndicated Loan Scheme (SLS) replaced the Provisional Treaty Relief Scheme (PTRS) in its entirety from 1 September HMRC said.

The SLS enables treaty relief to be given from withholding tax deductible on UK source interest paid to the lending members of a syndicate resident in countries which have treaties with the UK that provide for such relief.

A new form DTTP2 is provided for UK corporate borrowers to inform HMRC about a loan from a Double Taxation Treaty Passport Holder.

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