SolvedPAYE81005 | PAYE operation: double taxation claims submitted by non resident individuals: responsible offices
From HM Revenue & Customs · PAYE Manual
The table below tells you which office processes the different types of claim.
| Claim on behalf of | Type of income claimed | Responsible Office | Address / location |
|---|---|---|---|
| Individual | Pension / interest / royalties with PAYE income or SA record | Refer to Taxes Technical Support Gateway and follow the Double taxation action guides | Not applicable |
| Individual | Royalties, dividends and / or interest only where no NPS record and no SA record | Charities Savings and International 3 | Paper post only, send to Charities Savings and International 3, HM Revenue and Customs, BX9 1AJ / DMS scanned post (using the Re-Categorisation Tool) re-categorise to: SPT-CSI-SALFORD-DFSSA370 |
| Individual | Trust | CAR Trusts | CAR Trusts, Ferrers House, Nottingham, NG2 1BB |
| Individual | Real Estate Investment Trusts (REIT) | International | HMRC, Trusts BX9 1EL / DMS scanned post (using the Re-Categorisation Tool) re-categorise to: SPT-ITTP-Queue 3 |
| Overseas Company | Interest | LBS DT Treaty Team | LBS, Barkley House, Nottingham, NG2 1BA |
| Overseas Company | Royalties | LBS DT Treaty Team | LBS, Barkley House, Nottingham, NG2 1BA |
| Overseas Company | Real Estate Investment Trusts (REIT) | International | HMRC, Trusts, BX9 1EL / DMS scanned post (using the Re-Categorisation Tool) re-categorise to: SPT-ITTP-Queue 3 |
| Overseas Company | Provisional Treaty Relief (PTR) | LBS DT Treaty Team | LBS, Barkley House, Nottingham, NG2 1BA |
| Overseas Company | EU Interest / Royalties | LBS DT Treaty Team | LBS, Barkley House, Nottingham, NG2 1BA |
| Overseas Company | Dividends | LBS DT Treaty Team | LBS, Barkley House, Nottingham, NG2 1BA |
| Irish pension scheme | Rental Income | LBS DT Treaty Team | LBS, Barkley House, Nottingham, NG2 1BA |