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Contents

Official guidance
International Manual

INTM330700 · Double Taxation applications and claims: time limit

  • INTM330710 · Introduction
  • INTM330720 · Time limit for making claims
  • INTM330730 · Summary table
  • INTM330740 · Claim signed in time but received after expiry of time limit
  • INTM330750 · Notice of intention to claim
  • INTM330760 · Exceptions to the normal time limit
  • INTM330770 · Attempt to claim after expiry of time limit
  • INTM330780 · Applications for relief at source
  • INTM330790 · Questions about an extension to the time limit
  • INTM330800 · Challenges to application of time limit
  • INTM330810 · Time limit in other countries
  • INTM330820 · Claim in connection with tax paid following a late assessment
  • INTM330830 · Time limit for making assessments
  1. Double Taxation applications and claims: time limit: contents
  2. Double Taxation applications and claims: time limit: Time limit in other countries

INTM330810 | Double Taxation applications and claims: time limit: Time limit in other countries

From HM Revenue & Customs · International Manual

If you receive any correspondence about the application of time limits in other countries you should refer the matter to Specialist Personal Tax, PT International Advisory.

Correspondence could be from a UK resident about the time limit applied in the country where the income originates or from a resident of a country with which the UK has a double taxation treaty and who receives income from the UK.

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