PAYE81065 | PAYE operation: double taxation claims submitted by non resident individuals: guidance on more complex or difficult cases

Where you are unable to decide whether double taxation relief is available, the case should be referred to band O or HO support.

Common areas of difficulty are where

• It is not certain if the form has been certified by the individual’s country of residence. Ensure you have looked at PAYE81015 before submitting the case

• You are unable to identify the effective date of exemption. Ensure you have looked at Action guide tts80004 tts80003 and tts80002 Double Taxation Claims before submitting the case

You are unable to determine whether a pension is classed as a government or non-government pension. Ensure you have looked at PAYE81025 before submitting the case

• You do not understand a particular double taxation treaty or a specific article in that treaty

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