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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Non-residents: UK income: Non-discrimination: General European Law

DT231 describes the object of the non-discrimination Article in a double taxation agreement. Some Sections of the Taxes Acts apply only to and may give particular reliefs only to United Kingdom residents. If there were no non-discrimination Article, a resident of an agreement country who had income arising in the United Kingdom, or who controlled a United Kingdom enterprise, might be liable to more United Kingdom tax than would a United Kingdom resident in the same circumstances. The following paragraphs indicate how then on-discrimination Article is to be interpreted in relation to certain Sections of the Taxes Acts.

Refer to CT & VAT, International CT

  • Any claims under the non-discrimination Article of a double taxation agreement that are not dealt with in the following paragraphs.
  • Any claims relating to double taxation where reliance is placed upon other international agreements or related Court decisions or legislation. This includes the EC Treaty (Treaty of Rome), the European Economic Area (EEA) Agreement, decisions of the European Court of Justice, the European Convention on Human Rights, decisions of the European Court of Human Rights, and the Human Rights Act 1998.