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Contents

Official guidance
International Manual

INTM330000 · Double Taxation applications and claims

  • INTM330010 · Introduction
  • INTM330100 · DT forms
  • INTM330300 · Signature of declarations
  • INTM330500 · Certification by overseas tax authorities
  • INTM330700 · Time limit
  • INTM331000 · DT applications and claims: Repayment claims from non-residents: a guide
  • INTM332000 · Double taxation claims and applications - Beneficial ownership
  • INTM332200 · Subject to tax
  • INTM332400 · Remittance
  • INTM332600 · Double Taxation applications & claims: permanent establishment and special relationship
  • INTM333000 · Vouchers
  • INTM333500 · Repayment interest
  • INTM333600 · Repayment supplement
  • INTM333700 · Arrears of tax
  • INTM333800 · Refusal of relief
  • INTM333900 · Exchange of information and correspondence with overseas tax authorities
  • INTM334000 · Relief at source over-allowed: contents
  • INTM334500 · Applicants/claimants - individuals
  • INTM335000 · Companies
  • INTM335500 · Applicants/claimants: Partnerships
  • INTM336000 · Applicants/claimants: pension funds
  • INTM336700 · Applicants/claimants: International associations
  • INTM336900 · Foundations, establishments and associations
  • INTM337100 · Charities
  • INTM337300 · Applicants/claimants: Claims by financial concerns under Business Profits Article
  • INTM337500 · Applicants/claimants: Construction Industry Scheme
  • INTM338000 · Applicants/claimants: Overseas Collecting Societies
  • INTM338500 · DT applications and claims - Provisional Treaty Relief Scheme for Interest
  • INTM339500 · Applicants/claimants - Trusts
  • INTM340000 · Applicants/claimants: Estates and deceased persons
  • INTM340500 · DT claims and applications: Collective Investment Vehicles
  • INTM342000 · DT applications and claims - Types of income: Interest
  • INTM342500 · DT applications and claims - Types of income: Royalties
  • INTM343000 · DT applications and claims - Types of income: Pensions and Annuities
  • INTM343500 · DT applications and claims: Types of income: Dividends
  • INTM344000 · DT applications and claims - Types of income: Distributions
  • INTM344500 · DT applications and claims - Types of income: Other income
  • INTM345000 · DT applications and claims: manufactured payments
  • INTM345400 · DT applications and claims: Overview of DT Agreements
  • INTM367000 · EU Directive: Interest & Royalties paid between Associated Companies - claims and applications by non- residents
  • INTM367500 · DT applications and claims: Income from Estates
  • INTM367600 · DT applications and claims: Non-resident beneficiaries of non-resident trusts
  • INTM367700 · DT applications and claims: Non-resident beneficiaries of UK trusts - Contents
  • INTM368000 · DT applications and claims: FOTRA securities
  • INTM368250 · DT applications and claims : foreign dividends and interest payments
  • INTM345600 · DT Applications and claims: DT Agreements: country A to Z guide
  1. Double Taxation applications and claims: contents
  2. DT Applications and claims: DT Agreements: country A to Z guide

INTM345600 | DT Applications and claims: DT Agreements: country A to Z guide

From HM Revenue & Customs · International Manual

Page archived as the information was not up to date please refer to the Double Taxation Manual for guidance on all UK DT Agreements.

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