INTM162000 - UK residents with foreign income or gains: double taxation relief - claims and procedures: contents
| INTM162010 | Claim for exemption or relief - general |
| INTM162020 | 'Subject to tax' |
| INTM162030 | Certificates of Residence |
| INTM162031 | Certificates of Residence and companies |
| INTM162032 | Certifying that a company is UK resident |
| INTM162032A | Certifying residence where DTC contains a requirement for a company to be "subject to tax" |
| INTM162033 | Certificates of Residence and partnerships |
| INTM162034 | Certificates of Residence and trusts and charitable trusts |
| INTM162035 | Apostille |
| INTM162036 | Letter of Confirmation of Tax Residence |
| INTM162040 | Determination of UK residence - individuals |
| INTM162050 | Where claims made |
| INTM162060 | Evidence - general |
| INTM162070 | Evidence - self-assessment |
| INTM162080 | Retention of original records |
| INTM162090 | Unit/investment trusts |
| INTM162100 | Time limits |
| INTM162110 | Extended time limits |
| INTM162120 | Adjustments to foreign tax |
| INTM162130 | Disputed claims |
| INTM162140 | Method of allowing relief |
| INTM162150 | Cases where further assessment may be required |
| INTM162160 | Rate of exchange to use |
