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Contents

Official guidance

International Manual

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INTM050000 · Data protection
INTM100000 · International Manual
INTM120000 · Company residence
INTM150000 · Principles of Double Taxation Relief and Introduction to Double Taxation Agreements
INTM160000 · Double Taxation Relief
INTM190000 · Controlled Foreign Companies
INTM260000 · Non-residents trading in the UK
INTM280000 · Foreign Permanent Establishments of UK Companies
INTM330000 · Double Taxation applications and claims
INTM370000 · The Non-resident Landlords Scheme
INTM400000 · Interest and Royalty Payments
INTM410000 · Transfer pricing guidance
INTM420000 · Transfer Pricing: Methodologies: Introduction
INTM440000 · Transfer pricing: Types of transactions: contents
INTM441000 · Transfer Pricing: Transactions and Structures: Business Structures
INTM450000 · Transfer pricing records
INTM480000 · Transfer Pricing: Operational guidance
INTM489100 · Transfer Pricing - Unassessed Transfer Pricing Profits
INTM489500 · Diverted Profits Tax: contents
INTM500000 · Intra- group funding - Group finance companies and the treasury function
INTM510000 · Thin capitalisation: practical guidance - contents
INTM550000 · Hybrids
INTM590000 · Arbitrage: legislation and principles - Contents
INTM597000 · Arbitrage: practical guidance
INTM600000 · Transfer of assets abroad
INTM610000 · Contents: Profit Fragmentation Rules
INTM620000 · Offshore Receipts in Respect of Intangible Property
INTM630000 · Royalty Withholding
INTM650000 · Distribution exemption
INTM700000 · International movements of capital
INTM800000 · Technical guidance for Swiss/UK Tax Cooperation Agreement
INTM860000 · Immunities and Privileges
INTM155010 · Sovereign and crown immunity
INTM162630 · Enquiries into Claims
INTM205260 · Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Repeal of exemptions for superior and non-local holding companies: overview
INTM205270 · Controlled Foreign Companies: exemptions - Exempt Activities Test: Repeal of exemptions for superior and non-local holding companies: commencement and treatment of straddling periods
INTM205280 · Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Repeal of exemptions for superior and non-local holding companies: treatment of qualifying holding companies during transitional period
INTM217010 · Controlled Foreign Companies: guidance relating to superseded legislation
INTM217020 · Controlled Foreign Companies: guidance relating to superseded legislation
INTM217030 · Controlled Foreign Companies: guidance relating to superseded legislation
INTM217040 · Controlled Foreign Companies: guidance relating to superseded legislation
INTM217060 · Controlled Foreign Companies: guidance relating to superseded legislation
INTM262010 · Non-residents trading in the UK: domestic charging provisions: Introduction
INTM262020 · Non-residents trading in the UK: domestic charging provisions: UK legislation
INTM262030 · Non-residents trading in the UK: domestic charging provisions: Income Tax charge
INTM262040 · Non-residents trading in the UK: domestic charging provisions: Corporate Tax charge
INTM263000 · Non-residents trading in the UK
INTM264010 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264020 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264030 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264040 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264050 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264060 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264070 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264080 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264090 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM264110 · Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM265000 · Non-residents trading in the UK: Treaty law could potentially affect the UK domestic charge to tax
INTM266000 · Non-residents trading in the UK: Treaty permanent establishment
INTM268500 · Non-residents trading in the UK: Returns and assessments outside normal time limits
INTM345900 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345905 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345910 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345915 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345920 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345925 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345930 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345935 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345940 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345945 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345950 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345955 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345960 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345965 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM345970 · DT Agreements: Australia - Income from a UK source paid to a resident of Australia
INTM346000 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346001 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346002 · DT Agreements: Austria - Income form a UK source paid to a resident of Austria
INTM346003 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346004 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346005 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346006 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346008 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346009 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346010 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346011 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346012 · DT Agreements: Austria - Income from a UK source paid to a resident of Austria
INTM346950 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
INTM346951 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
INTM346952 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
INTM346953 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
INTM346954 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
INTM346955 · DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)
INTM347350 · DT Agreements: Canada - Income from a UK source paid to resident of Canada
INTM347355 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347360 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347365 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347370 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347375 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347380 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347385 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347390 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347395 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347400 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347405 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347410 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347415 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347420 · DT Agreements: Canada - Income from a UK source paid to a resident of Canada
INTM347530 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands
INTM347531 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - Application forms
INTM347532 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - Double Taxation Agreement between the UK and the Cayman Islands
INTM347533 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - UK pensions/annuities paid to a resident of the Cayman Islands
INTM347534 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - Dividends, interest & royalties paid to a resident of the Cayman Islands
INTM347535 · DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - UK personal allowances
INTM348000 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348010 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348020 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348030 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348040 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348050 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348060 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348070 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348080 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348090 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348100 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348110 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348120 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348130 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348140 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM348150 · DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
INTM349000 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349010 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349020 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349030 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349040 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349050 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349060 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349070 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349080 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349090 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349100 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349110 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349120 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM349130 · DT Agreements: Denmark - Income from a UK source paid to a resident of Denmark
INTM350300 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350310 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350320 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350330 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350340 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350350 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350360 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350370 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350380 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350390 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350400 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350410 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350420 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350430 · DT Agreements: Finland - Income from a UK source paid to a resident of Finland
INTM350500 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350510 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350520 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350530 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350540 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350550 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350560 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350570 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350580 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350590 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350600 · DT Agreements: France - Income from a UK source paid to a resident of France: UK dividends paid to a resident of France - portfolio investor
INTM350610 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350620 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350630 · DT Agreements: France - Income from a UK source paid to a resident of France: UK Government pensions paid to a resident of France
INTM350640 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350650 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM350660 · DT Agreements: France - Income from a UK source paid to a resident of France
INTM351800 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351810 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351820 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351830 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351840 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351850 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351860 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351870 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351880 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351890 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351900 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351910 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351920 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351930 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM351940 · DT Agreements: Germany - Income from a UK source paid to a resident of Germany
INTM352620 · DT Agreements: Guadeloupe - Income from a UK source paid to a resident of Guadeloupe
INTM352700 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey
INTM352705 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Country code
INTM352710 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Application/claim forms
INTM352715 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Double Taxation Agreements between the UK and Guernsey
INTM352720 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Scope of the UK/Guernsey Double Taxation Arrangement
INTM352725 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Industrial or commercial profits paragraph
INTM352730 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - UK government pensions
INTM352735 · Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - UK personal allowances
INTM352950 · DT agreements: Guyane (French Guyana) - Income from a UK source paid to a resident of Guyane (French Guyana)
INTM353030 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353031 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353032 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353033 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353034 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353035 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353036 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353037 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353038 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353039 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353040 · DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong
INTM353150 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353155 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353160 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353165 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353170 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353175 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353180 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353185 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353190 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353195 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353200 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353205 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353210 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353215 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353220 · DT Agreements: Iceland - Income from a UK source paid to a resident of Iceland
INTM353255 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353260 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353265 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353270 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353275 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353280 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353285 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353290 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353295 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353300 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353305 · DT Agreements: India - Income from a UK source paid to a resident of India
INTM353500 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353505 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353510 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353515 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353520 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353525 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353530 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353535 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353540 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353545 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353550 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353555 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353560 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353565 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353570 · DT Agreements: Ireland - Income from a UK source paid to resident of Ireland
INTM353575 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353580 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353585 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353590 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353595 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353600 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM353605 · DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
INTM354500 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Contents
INTM354505 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Country code
INTM354510 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Application/claim forms
INTM354515 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Double Taxation Agreements between the UK and the Isle of Man
INTM354520 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Scope of the UK/Isle of Man Double Taxation Arrangement
INTM354525 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Industrial or commercial profits paragraph
INTM354530 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - UK government pensions
INTM354535 · Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - UK personal allowances
INTM354700 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354705 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354710 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354715 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354720 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354725 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354730 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354735 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354740 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354745 · DT Agreements: Italy - Income from a UK source paid to resident of Italy
INTM354750 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354755 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354760 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354765 · DT Agreements: Italy - Income from a UK source paid to a resident of Italy
INTM354900 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354905 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354910 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354915 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354920 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354925 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354930 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354935 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354940 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354945 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354950 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354955 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354960 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354965 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM354970 · DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
INTM355000 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355010 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355020 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355030 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355060 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355070 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355080 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355090 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355100 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355110 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355120 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355130 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355140 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355150 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355160 · DT Agreements: Japan - Income from a UK source paid to a resident of Japan
INTM355200 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Contents
INTM355205 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Country code
INTM355210 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Application/claim forms
INTM355215 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Double taxation Agreements between the UK and Jersey
INTM355220 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Scope of the UK/Jersey Double Taxation Arrangement
INTM355225 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Industrial or commercial profits paragraph
INTM355230 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - UK government pensions
INTM355235 · Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - UK personal allowances
INTM356350 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356355 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356360 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356365 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356370 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356375 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356380 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356385 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356390 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356395 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356400 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356405 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356410 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356415 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM356420 · DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
INTM357000 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357005 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357010 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357015 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357020 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357025 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357030 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357035 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357040 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357045 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357050 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357055 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357060 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357065 · DT Agreements: Malta - Income from a UK source paid to a resident of Malta
INTM357100 · DT agreements - Income from a UK source paid to a resident of Martinique
INTM358000 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358010 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358020 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358030 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358040 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358050 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358060 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358070 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358080 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358090 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358100 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358110 · DT Agreements: Netherlands - Income from a UK source paid to a resident of the Netherlands
INTM358120 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358130 · DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
INTM358650 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358660 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358670 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358680 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358690 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358700 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358710 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358720 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358730 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358740 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358750 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM358760 · DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand
INTM359000 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359005 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359010 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359015 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359020 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359025 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359030 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359035 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359040 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359045 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359050 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359055 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359060 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359065 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359070 · DT Agreements: Norway - Income from a UK source paid to a resident of Norway
INTM359200 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359205 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359210 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359215 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359220 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359225 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359230 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359235 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359240 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359245 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359250 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359255 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359260 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359265 · DT Agreements: Pakistan - Income from a UK source paid to a resident of Pakistan
INTM359700 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359710 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359720 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359730 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359740 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359750 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359760 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359770 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359780 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359790 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359800 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359810 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359820 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359830 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359840 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359850 · DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
INTM359880 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359881 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359882 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359883 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359884 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359885 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359886 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359887 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359888 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359889 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359890 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359891 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359892 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM359893 · DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
INTM361000 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361010 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361020 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361030 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361040 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361050 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361060 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361070 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361080 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361090 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361100 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361110 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361120 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361140 · DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
INTM361500 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Contents
INTM361510 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Country code
INTM361520 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Application/claim forms
INTM361530 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Double Taxation Convention between the UK and Spain
INTM361540 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK interest paid to a resident of Spain (Article 11)
INTM361550 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK royalties paid to a resident of Spain (Article 12)
INTM361560 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK dividends paid to a resident of Spain (Article 10)
INTM361570 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK pensions and annuities paid to a resident of Spain (Article 18)
INTM361580 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments
INTM361590 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK government pensions paid to a resident of Spain
INTM361600 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Other income paid to a resident of Spain (Article 22)
INTM361610 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Construction Industry Scheme: Permanent establishment provisions
INTM361620 · Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - UK personal allowances
INTM362500 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362510 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362520 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362530 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362540 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362550 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362560 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362570 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362580 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362590 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362600 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362610 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362620 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362630 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362640 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362650 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362660 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM362670 · DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland
INTM368510 · DT applications and claims: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
INTM368520 · DT applications and claims: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
INTM368540 · DT applications and claims: Crown Immunity, Sovereign Immunity and Diplomatic Privilege
INTM420010 · Transfer pricing: methodologies: overview: OECD Guidelines: why is the Associated Enterprises Article (OECD Model Treaty Article 9) important?
INTM422150 · Transfer pricing: methodologies: Advance Pricing Agreements: sample agreement
INTM501070 · Intra-group funding: legislation and case law
INTM600010 · Transfer of assets abroad: introduction
INTM600020 · Transfer of assets abroad: Overview of ITA2007/Sections 721 and 727 (‘Income Charge’)
INTM600030 · Transfer of assets abroad ('Benefits Charge')
INTM600040 · Transfer of assets abroad: Overview of ITA2007/S736 - 742 - exemption from liability
INTM600050 · Transfer of assets abroad: mandatory referral to WMBC Assets, Edinburgh
INTM600060 · Transfer of assets abroad: checklist of indicators
INTM600070 · Transfer of assets abroad: what information is needed by WMBC Assets Edinburgh
INTM600080 · Transfer of assets abroad: Working transfer of assets enquiries with WMBC Edinburgh
INTM603670 · Transfer of assets abroad: 6 April 2025 non-UK domicile reforms: Benefits charge on onward gift recipients
INTM850000 · Hybrid and other mismatches
INTMUPDATE001 · International Manual: update index
INTMUPDATE100119 · International Manual: recent changes

International Manual

INTM600030 | Transfer of assets abroad ('Benefits Charge')

From HM Revenue & Customs · International Manual

Page archived.

Updated guidance can be found at INTM600000.

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