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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: Ireland: Method of granting relief

The exemption or partial relief will be granted at source where this can readily be done. The Centre for Non-Residents, Nottingham which investigates claims will notify Districts of exemption or relief so granted.

As regards pensions, see EP9369 for the procedure under the agreement.

Where the authority is to be withdrawn, a notice of cancellation of the exemption or relief will be issued by the Centre for Non-Residents, Nottingham, a copy of the notice being sent to the District for information and retention.