Individual resident in UAE for last 3 years has provided loan to UK private limited company.
Interest of £20,000 was paid to individual having had £5,000 income tax deducted at source.
No tax is payable on this in the UAE - can this tax be reclaimed from HMRC using the HS204 form as part of the ITR submission? This seems to be the case according the article 11 of the double tax treaty. There doesn't appear to be any clause for being subject to tax in the UAE.
Thanks for any help