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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.