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HMRC internal manual

Double Taxation Relief Manual

Non-residents: UK income: Annual payments: not claimed

Where the recipient does not make a claim for relief to FICO (International) the payer remains liable to account for United Kingdom tax on that payment. Any application by a United Kingdom payer for relief should be referred to FICO (International).

Refer an approach by a United Kingdom payer to FICO (International), who may already have information bearing on the recipient’s title to relief. FICO (International) will ask the District to obtain any further information which may be required and will report to it whether the title to exemption or relief has been established or not.