配当金の課税軽減措置

配当金への二重課税の軽減措置
二国間租税条約

Applications and claims by non-residents under double taxation treaties
http://webarchive.nationalarchives.gov.uk/+/http://www.hmrc.gov.uk/cnr/app_dtt.htm

To avoid 'double taxation' in this situation, the UK has negotiated Double Taxation (DT) treaties with more than 100 other countries. Each treaty is called either a 'Double Taxation Agreement' or a 'Double Taxation Convention', depending on the wording of the treaty.

If you are a resident of a country with which the UK has a DT treaty, you may be able to claim exemption or partial relief from UK tax on certain types of income from UK sources. The precise conditions of exemption or relief can be found in the text of the relevant treaty.