Double Taxation Treaties: non UK resident with UK income
- HM Revenue & Customs
- Part of:
- Tax treaties, HM Revenue and Customs: leaflets, factsheets and booklets, and Living or working abroad or offshore
- First published:
- 16 December 2013
- Last updated:
- 23 June 2016, see all updates
Guidance on Double Taxation Relief and a list of territories with a double taxation treaty with the UK.
PDF, 476KB, 41 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
This Digest provides guidance to possible entitlement to double taxation relief for certain types of UK income received by non-residents of the UK who are residents of the territories listed in the table. It doesn’t explain the conditions for relief. You may need to refer to the text of the particular double taxation treaty for full details.
Some of these treaties have been amended by one or more Protocols, which are published separately with a new Statutory Instrument number. Any Protocol should be read in conjunction with the text of the original treaty.
Published: 16 December 2013
Updated: 23 June 2016
- Digest of Double Taxation Treaties updated April 2016.
- First published.