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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Ireland: Outline of guidance

The divided into two sections as follows.


a) The modified rules which apply to the assessment of various sources of Irish income, that is

  • i) income from a trade etc (see DT9853),
  • ii) income from an office or employment (see DT9854),
  • iii) pensions (see DT9855),
  • iv) other income (see DT9856).

b) The treatment of charges payable (see DT9857).

c) The non-deduction of United Kingdom tax from income of Irish residents in certain circumstances (see DT9858).

d) Claims to relief from Irish and United Kingdom tax under the agreement (see DT9860 onwards and DT9870 onwards respectively).

The Agreement

Matters relating specifically to the agreement (see DT9875 onwards).