INTM334500 - DT applications and claims: applicants/claimants - individuals

Contents

INTM334510Introduction
INTM334520Residence and ordinary residence
INTM334530Guidance on the rules of residence of individuals in the UK
INTM334540The definition of residence of individuals in a DTA
INTM334550How you know whether an individual is resident in the other country for the purposes of the DTA
INTM334560Individuals who are ‘double resident’
INTM334570The double residence 'tests' in DTAs and what to do if you have a case of double residence
INTM334580Individuals entitled to UK personal allowances