Dividends, royalties, interest, rents, etc
There are no withholding taxes on dividends paid by a UK company to any shareholder.
A 20% withholding tax applies to royalties, yearly interest certain qualifying annual payments and rents paid by a UK letting agent or tenant to a non-resident company, subject to reduction under an applicable income tax treaty and, in the case of rents, the non-resident landlord scheme.
It is sometimes possible to structure loan arrangements so that payments equivalent to interest fall outside the definition of yearly interest (such as the use of discounted bonds). Interest payable on a loan instrument listed on a recognized stock exchange is not subject to any withholding.
Certain payments for construction services provided in the UK are subject to a form of withholding tax at either 30% or 20% unless the party providing the service is registered for gross payment.