Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Double taxation: procedure

Where a claim to double taxation relief is made, read the guidance in the Double Taxation Relief Manual relating to the other country involved. If there is an agreement, check if there is any guidance about the treatment of employees. If there is, read it in the light of DT1920. See particularly DT220, which deals with income from employments generally (known as ‘Dependent Personal Services’).

Other guidance deals with particular types of employment. You should always consult the actual agreement itself.

See EIM40601 for an overview.