Applications and Claims by Non-residents under
Double Taxation Treaties
If you have income from a source in one country and are resident in another,
you may be liable to pay tax in both countries under their tax laws. To avoid
'double taxation' in this situation, the United Kingdom has negotiated double
taxation ('DT') treaties with more than 100 other countries.
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.
