Guidance

Double Taxation Treaties: non UK resident with UK income

Guidance on Double Taxation Relief and a list of territories with a double taxation treaty with the UK.

Document

Double Taxation Treaties: non UK resident with UK income

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Details

Guidance on 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
Last updated 28 December 2017 + show all updates
  1. The Digest of Double Taxation Treaties has been updated to the November 2017 version.
  2. Digest of Double Taxation Treaties updated April 2016.
  3. First published.