INTM330000 - DT applications and claims in CAR Residency
Guidance for CAR Residency (Nottingham): Main contents
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Introduction |
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Overview of dual purpose forms |
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Signature of declarations |
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Certification by overseas tax authorities |
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Time limit |
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Self Assessment - Repayment claims from non-residents |
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Beneficial ownership |
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Subjection to tax in the DT country |
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Remittance |
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Permanent establishment and special relationship |
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Vouchers |
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Repayment interest |
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Repayment supplement |
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Arrears of tax |
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Refusal of relief |
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Exchange of Information and correspondence with overseas tax authorities |
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Relief at source over-allowed |
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Applicants/claimants - individuals |
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Companies |
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Applicants/claimants: Partnerships |
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Applicants/claimants: Pension funds |
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Applicants/claimants: International associations |
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Foundations, establishments and associations |
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Charities |
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Applicants/claimants: claims by financial concerns under Business Profits Article |
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Applicants/claimants: Construction Industry Scheme |
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Applicants/claimants: Overseas Collecting Societies |
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Applicants/claimants: Provisional Treaty Relief Scheme |
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Applicants/claimants: Trusts |
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Applicants/claimants: Estates and deceased persons |
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Collective Investment Vehicles |
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Types of income: Interest |
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Types of income: Royalties |
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Types of income: Pensions and Annuities |
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Types of income: Dividends |
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Types of income: Distributions |
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Types of income: Other income |
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Manufactured payments |
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Overview of Double Taxation Agreements |
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DT Agreements - 'A to Z' country guide |
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EU Directive: Interest & Royalties paid between associated companies - claims and applications by non-residents |
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Income from Estates |
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Non-resident beneficiaries of non-resident trusts |
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Non-resident beneficiaries of UK trusts |
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FOTRA securities |
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Foreign dividends and interest payments |
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Crown Immunity, Sovereign Immunity and Diplomatic Privilege |
