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Contents

Official guidance
Double Taxation Relief Manual

DT9850PP · Double Taxation Relief Manual: Ireland

  • DT9850 · Agreements in force
  • DT9852 · Outline of guidance
  • DT9853 · Income from trade
  • DT9854 · Income from an office or employment
  • DT9855 · Pensions
  • DT9856 · Other income
  • DT9857 · Interest and royalties
  • DT9858 · Bank or building society interest
  • DT9860 · Exemption or partial relief from Irish tax
  • DT9861 · Claim forms
  • DT9862 · Issue of forms to claimants
  • DT9863 · Completion of forms
  • DT9864 · Claim forms to be forwarded to UK tax office
  • DT9865 · Procedure in UK tax office
  • DT9867 · Exemption in Ireland is refused
  • DT9868 · Errors and omissions
  • DT9869 · Cessation of residence in the UK
  • DT9870 · Exemption or partial relief from UK tax
  • DT9871 · Method of granting relief
  • DT9872 · Double Taxation Relief Manual: Guidance by country: Ireland: information on residence
  • DT9873 · Claims dealt with in districts
  • DT9875 · Credit
  • DT9876 · Nationals
  • DT9877 · Changes of residence
  • DT9878 · Company residence
  • DT9879 · Source of income
  • DT9880 · Immovable property
  • DT9881 · Business profits and subcontractors
  • DT9882 · Dividends
  • DT9883 · Dividends
  • DT9885 · Double Taxation Relief Manual: Guidance by country: Ireland: capital gains
  • DT9886 · Trading in the UK through a branch or agency
  • DT9887 · Residents of the UK with gains in Ireland
  • DT9888 · Charities superannuation funds
  • DT9889 · Pension business of life assurance companies
  • DT9890 · Government remuneration and pensions
  • DT9891 · Associated companies
  • DT9892 · Pension contributions
  • DT9893 · Approved retirement fund
  • DT9895 · Ireland: Underlying Tax
  1. Double Taxation Relief Manual: Ireland: contents
  2. Double Taxation Relief Manual: Ireland: Credit

DT9875 | Double Taxation Relief Manual: Ireland: Credit

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible for credit under the agreement

Income Tax, including the Universal Social Charge that replaced the income levy from 1 January 2011.

Corporation Tax.

Capital gains Tax.

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