INTM330000 - DT applications and claims in

Guidance for the CAR Residency (Nottingham): Main contents

INTM330010Introduction
INTM330100Overview of dual purpose forms
INTM330300Signature of declarations
INTM330500Certification by overseas tax authorities
INTM330700Time limit
INTM331000Self Assessment – Repayment claims from non-residents
INTM332000Beneficial ownership
INTM332200Subjection to tax in the DT country
INTM332400Remittance
INTM332600Permanent establishment and special relationship
INTM333000Vouchers
INTM333500Repayment interest
INTM333600Repayment supplement
INTM333700Arrears of tax
INTM333800Refusal of relief
INTM333900
Exchange of Information and correspondence with overseas tax authorities
INTM334000Relief at source over-allowed
INTM334500Applicants/claimants - individuals
INTM335000Companies
INTM335500Applicants/claimants: Partnerships
INTM336000Applicants/claimants: Pension funds
INTM336700Applicants/claimants: International associations
INTM336900Foundations, establishments and associations
INTM337100Charities
INTM337300
Applicants/claimants: claims by financial concerns under Business Profits Article
INTM337500Applicants/claimants: Construction Industry Scheme
INTM338000Applicants/claimants: Overseas Collecting Societies
INTM338500Applicants/claimants: Provisional Treaty Relief Scheme
INTM339500Applicants/claimants: Trusts
INTM340000Applicants/claimants: Estates and deceased persons
INTM340500Collective Investment Vehicles
INTM342000Types of income: Interest
INTM342500Types of income: Royalties
INTM343000Types of income: Pensions and Annuities
INTM343500Types of income: Dividends
INTM344000Types of income: Distributions
INTM344500Types of income: Other income
INTM345000Manufactured payments
INTM345400Overview of Double Taxation Agreements
INTM345600DT Agreements - 'A to Z' country guide
INTM367000
EU Directive:Interest & Royalties paid between associated companies – claims and applications by non-residents
INTM367500Income from Estates
INTM367600Non-resident beneficiaries of non-resident trusts
INTM367700Non-resident beneficiaries of UK trusts
INTM368000FOTRA securities
INTM368250Foreign dividends and interest payments
INTM368500
Crown Immunity, Sovereign Immunity and Diplomatic Privilege