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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: Cessation of residence in the UK

In view of the continuance of the Irish exemption or relief in some cases without an annual claim, tax offices should report to the Centre for Non-Residents, Nottingham as soon as there is reason to believe that any person for whom claims have previously been certified has ceased to be resident in the United Kingdom. Any necessary communication to the Irish authorities is made by FICO (International), Nottingham.