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Pause for thought: withholding tax on UK interest & claiming treaty relief
Episode 11st April 2026 • From Travers Smith • Travers Smith
00:00:00 00:21:08

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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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