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HMRC internal manual

International Manual

UK residents with foreign income or gains: double taxation relief: Referrals and reports to CTISA Business International

Referrals and reports to CTISA Business International, Double Taxation Relief Team

Refer any case in which doubt arises over the title to relief or the amount of credit to be allowed to CTISA Business International, DTR Team.

A report should also be made in each case in which credit for `tax spared’ is allowed, stating the name of the taxpayer, the amount of credit for `tax spared’, the year of assessment or accounting period for which the relief is allowed and the name of the agreement country concerned.