Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Double Taxation Relief Manual

DT1950PP · Non-discrimination

  • DT1950 · Non-residents: UK income: Non-discrimination: General European Law
  • DT1951 · Non-residents: UK income: Non-discrimination
  • DT1952 · Non-residents: UK income: Non-discrimination: Group income
  • DT1953 · Non-residents: UK income: Co reconstructions/amalgamations
  • DT1954 · Non-residents: UK income: Small profits rate and marginal relief
  • DT1955 · Non-residents: UK income: Repayment supplement
  • DT1956 · Non-residents: UK income: Transfer of assets within a group
  • DT1957 · Non-residents: UK income: Personal allowance
  • DT1958 · Non-residents: UK income: Loans to participators
  • DT1960 · Non-residents: UK income: Payment of tax credits
  • DT1959 · Non-residents: UK income: Gift Aid payments
  1. Non-discrimination: contents
  2. Non-residents: UK income: Personal allowance

DT1957 | Non-residents: UK income: Personal allowance

From HM Revenue & Customs · Double Taxation Relief Manual

Some non-resident individuals may be entitled to claim United Kingdom personal allowances under the non-discrimination Article of a double taxation agreement. Such claims should be considered by reference to the DT Digest.

PreviousNext
PrivacyTerms