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Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: recent changes

Below are details of the amendments that were published on 19 August 2011 (see the update index for all updates)

Page Details of update
   
Main contents The name of the third section of the guidance has been changed to Double Taxation guidance by country 
  The reference to INTM159000 has been deleted
DT1800 Income arising in the United Kingdom to non-residents: Updated - main heading and contact details for claims
DT1926 Non-residents: UK income: Pensions: General
Updated - contact details for claims    
  DT1950+ Updated - main headings
  DT1955 Non-residents: UK income: Repayment supplement
Updated - contact details for enquires    
  DT1957 Non-residents: UK income: Personal allowance
Updated - contact details for claims    
  DT2140 The name of this section has changed - previously DT2140+ - List of countries (in alphabetical order)
  DT2170+ to DT2170 Ascension Island: Inserted - New pages
  DT2150+ to DT2150 Abu Dhabi: Updated - main and sub headings
  DT2200+ to DT2201 Afghanistan: Updated - main and sub headings
  DT2250+ to DT2254 Albania: Updated - main and sub headings
  DT2300+ to DT2303 Algeria: Updated - main and sub headings
  DT2350+ & DT2350  American Samoa: Updated - main headings
  DT2391+ & DT2391  Andorra: Updated - main headings
  DT2400+ to DT2402 Angola: Algeria: Updated - main and sub headings
  DT2450+ to DT2481 Antigua and Barbuda: Updated - main and sub headings
  DT2500+ to DT2515 Argentina: Updated - main and sub headings
  DT2550+ & DT2550  Armenia: Updated - main headings
  DT2600+ to DT2601 Aruba: Updated - main headings
  DT2650+ to DT2664 Australia: Updated - main and sub headings
  DT2750+ to DT2760 Austria: Updated - main headings and minor amendments
  DT2761 Austria: Other income: Updated - forms no longer available from CAR, Nottingham
  DT2762 Austria: Underlying Tax: Updated - main and sub headings
  DT2850+ to DT2856 Azerbaijan: Updated - main and sub headings
  DT3400+ to DT3407 Belgium: Updated - main headings
  DT3408 Belgium: Claims procedures: Updated - forms no longer available from CAR (Residency)
  DT3440 Belgium: Underlying Tax: Updated - main and sub headings
  DT4600+ to DT4617 Canada: Updated - main headings
  DT4618 Canada: Relief from Canadian tax: Updated - forms no longer available from CAR (Residency)
  DT4625 Canada: Underlying Tax: Updated - main and sub headings
  DT4850+ to DT4861 Chile: Updated - main and sub headings
  DT4854 Chile: Dividends : Inserted - new final paragraph
  DT5900+ to DT5981 Denmark: Updated - main headings
  DT5915 Denmark: Relief from Danish tax: Updated - forms no longer available from CAR (Residency)
  DT7900+ to DT8024 Germany: Updated - main and sub headings
  DT7912 Germany: Claims procedure: Updated - forms no longer available from CAR (Residency)
  DT8250+ to DT8320 Greece: Updated - main headings
  DT8258 Greece: Relief from Greek tax: Updated - forms no longer available from CAR (Residency)
  DT8600+ to DT8661 Guernsey: Updated - main headings
  DT8602 Guernsey: Credit: Updated - Claims no longer dealt with by CAR (Residency)
  DT9850+ to DT9929 Ireland: Updated - main headings
  DT9862 Ireland: Issue of forms to claimants: Updated - forms no longer available from CAR (Residency)
  DT9950+ to DT10011 Isle of Man: Updated - main and sub headings
  DT9951 Isle of Man: Credit: Updated Claims no longer dealt with by CAR (Residency)
  DT10650+ to DT10658 Japan: Updated - main and sub headings
  DT10656 Japan: Relief from Japanese tax: Updated - forms no longer available from CAR (Residency)
  DT10750+ to DT10812 Jersey: Updated - main headings, sub headings, minor amendments
  DT10751 Jersey: Updated Claims no longer dealt with by CAR (Residency)
  DT10804A Jersey: Article 5A: Pensions - Updated - provision applies from 2011
  DT10809A Jersey: Article 9B: Mutual agreement procedure: Updated - provision applies from 2011
  DT13850+ to DT13925 Namibia: Updated - main and sub headings
  DT13857 Namibia: Relief from Namibian tax: Updated - forms no longer available from CAR (Residency)
  DT14000+ to DT14003 Netherlands: Updated - main and sub headings
  DT14011 Netherlands: Relief from Netherlands tax: Updated - forms no longer available from CAR (Residency)
  DT14950+ to DT15028 Pakistan: Updated - main headings and sub headings
  DT14961 Pakistan: Relief from Pakistan tax: Updated - forms no longer available from CAR (Residency)
  DT15600+ to DT15678 Portugal: Updated - main, sub headings and minor amendments
  DT15606 Portugal: Relief from Portuguese tax: Updated - forms no longer available from CAR (Residency)
  DT17350+ to DT17370 South Africa: Updated - main headings
  DT17357 South Africa: Relief from tax: Updated - forms no longer available from CAR (Residency)
  DT17550 to DT17631 Spain: Updated - main headings
  DT17557 Spain: Relief from Spanish tax: Updated - forms no longer available from CAR (Residency)
  DT18101+ to DT18178 Switzerland: Updated - main headings
  DT18107 Switzerland: Dividends and interest: Updated - forms no longer available from CAR (Residency)
  DT19850+ to DT19939ZC United States of America: Updated - main, sub headings and minor amendments
  DT19850 United States of America: Agreement: Claims and forms no longer dealt directly by CAR (Residency)
  DT19859 United States of America: Claims under the old agreement to 2003: Claims now dealt with by CAR PTI Advisory