How Double Taxation Treaties affect non-UK residents with UK income

Find out about Double Taxation Relief and a list of territories with a double taxation treaty with the UK.


Double Taxation Treaties: non UK resident with UK income

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Use this guidance if you’re not resident in the UK to see if you may be entitled to Double Taxation Relief for certain types of UK income.

The guidance does not explain the conditions for relief. You should refer to the text of the particular double taxation treaty for more information.

Some of these treaties have been amended by one or more protocols. These are published separately with a new Statutory Instrument number.

Any protocol should be read with the text of the original treaty.

Published 16 December 2013
Last updated 18 May 2018 + show all updates
  1. The Digest of Double Taxation Treaties has been updated to the April 2018 version.

  2. The Digest of Double Taxation Treaties has been updated to the November 2017 version.

  3. Digest of Double Taxation Treaties updated April 2016.

  4. First published.