UK HMRC has published guidance on changes to the deduction of tax on interest, royalties, and dividends if the UK leaves the EU without a deal. Note, the following refers to an exit date of 29 March 2019, but as of 21 March 2019, the EU has accepted a conditional extension to either 12 April or 22 May 2019.
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Overview
If the UK leaves the EU without a deal, the way that interest, royalties and dividends are paid between UK and EU companies may change. Tax may be deducted from some payme…