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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Ireland: Claims dealt with in Districts

Claims for relief from United Kingdom tax under the agreement in respect of trading profits, employment income and capital gains and for relief due to students under Article 19 of the agreement are to be dealt with in tax offices and no special claim forms are provided for the purpose. Where such claims involve consideration of the residence of the claimant under the terms of the agreement, however, the advice of the Centre for Non-Residents, Nottingham should be sought in accordance with INTM154040 or, in the case of companies, Revenue Policy International, Business Tax Group.