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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Non-residents: UK income: taxed dividends: General

Except where otherwise provided (see for example EIM74401onwards as regards certain pensions) where any person who is, or claims to be, not a resident of the United Kingdom as determined under the residence Article of an agreement enquires about or makes a claim to exemption or partial relief from United Kingdom tax on interest, royalties, capital sums from the sale of patent rights, annuities and maintenance payments enquiries or claims should be dealt with locally. Where there is no SA/PAYE record, refer to CAR PTI Operations, Bootle.

Information explaining the reliefs available to residents of the agreement country in respect of such income and the procedures to be followed in claiming relief is available on the HMRC Internet. It also holds copies of the appropriate claim forms. The leaflets and forms are normally printed both in English and in the language of the agreement country.