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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old agreement to 2003

Where the claimant is a United States citizen and the claim relates solely to investment income, it should be referred to CAR PTI Advisory.

If the claim relates, wholly or in part, to earned income, it may be accepted that the claimant is a resident of the United States so long as all the following conditions are satisfied

the income arose during a period of eleven months or less spent in the United Kingdom; and

that period represents an interval between two periods when the claimant has been living in the United States; and

the claimant has spent no more than one month in the UK since the period of eleven months or in the two years which preceded that period.

If any of the three conditions above are not met, the claimant’s US residence status should be considered in accordance with DT19860.

Whether the claim succeeds will also depend on whether it meets the other conditions referred to in INTM153170 and DT1920 (employments), INTM153080 (trades) or INTM153160 (professions) as appropriate.

Claims under the new Agreement

In the first instance similar claims under the new Agreement should be sent to HMRC, CTIAA, Business International, Tax Treaty Team.