E6.450 Claims for double tax relief
In respect of claims for relief from double taxation (DTR), there are a number of scenarios are in view. UK residents may claim double taxation relief (DTR) from HMRC on their foreign income. They may also need proof of UK tax residence to benefit from treaty provisions in overseas jurisdictions. Non—UK residents need to be aware of UK rules and procedures to benefit from reliefs available on UK income sources.
TIOPA
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:59