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INTM345470 | DT applications and claims: Overview of DT Agreements

From HM Revenue & Customs · International Manual

What types of ‘DT income’ the Centre for Non-Residents is concerned with

In the CAR Residency, you are concerned with claims to relief under the DTAs for the following sources of income

  • interest

  • dividends

  • royalties

  • pensions and purchased annuities

  • other income

Certain categories of individuals resident overseas may be able to claim UK personal allowances, either under a DTA that has an article that provide for allowances, or under ITA07/S56 and ICTA88/S278.