HMRC has published new guidance to remind taxpayers that, from 1 January 2021, since EU directives no longer apply to payments to the UK, some EU countries may start to withhold tax on payments of interest, royalties and dividends. UK taxpayers now need to consider whether the terms of a double tax treaty between the UK and the state of the payer can help (and whether they need to make a new or revised claim to the tax authorities of the withholding jurisdiction).