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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Ireland: exemption in Ireland is refused

Where exemption or partial relief in Ireland is refused and the claimant appeals, the United Kingdom tax office will notified through the Centre for Non-Residents, Nottingham of the appeal and of the general grounds of the refusal of the exemption or relief. Normally, the grounds are that the claimant is found to be resident in Ireland as well as a resident of the United Kingdom. The result of the appeal will be notified to the tax office in due course.

Where the exemption or partial relief is refused and the claimant does not appeal, the tax office will similarly be notified of the fact and the reasons.