Double Taxation treaty claims for non-residents - Further Information

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• Double Taxation Relief manual
  This manual is to help people see how our double taxation treaties affect, and in many cases override domestic legislation on income, capital gains, and corporation tax. It covers all levels of information from basis to technical.

• Double Taxation Guidance Notes
  An online information resource for claimants and practitioners with the aim of explaining and clarifying our approach to selected aspects of DT treaty relief work.

• Double Taxation claim forms
  Forms that can be used to claim relief under a Double Taxation Agreement on interest, royalties pensions and purchased annuities.

• Double Taxation relief for inter-company loan interest and inter-company royalties
  Specialised information for an overseas corporation resident in a country with which the UK has a Double Taxation treaty that provides for relief from UK tax on interest or royalties paid from a source in the UK.

• UK Government Pensions
  South Wales Area Residence Group provides specialist advice regarding the treatment of UK Government pensions and certain Local Authority service pensions such as Teachers' and Metropolitan Police pensions under Double Taxation Agreements.

• Cross Border Interest and Royalty payments
  Implementation of EU Directive dealing with interest and royalty payments between associated companies in different Member States of the European Union (2003/49/EC).