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HMRC internal manual

International Manual

UK residents with foreign income or gains: double taxation relief: Referrals and reports to CSTD Business, Assets & International

Referrals and reports to CSTD Business, Assets & 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 CSTD Business, Assets & 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.