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UK HMRC Updates Application Form for Double Taxation Treaty Passport Scheme

08 June 2023

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Approved Changes

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United Kingdom

UK HMRC published a new version of Form DTTP1 on 2 June 2023, which is used to apply for or renew a passport under the Double Taxation Treaty Passport Scheme. The scheme provides for double taxation relief on UK loan interest payments made by a UK corporate borrower to an overseas corporate lender where the lender is resident in a country that has a tax treaty with the UK and the loan meets all conditions for relief under the relevant tax treaty. --- International Tax: apply for or renew a Double Taxation Treaty passport Use form DTTP1 to apply for...