HMRC internal manual

International Manual

INTM330000 - Double Taxation applications and claims: contents

  1. INTM330010
    Introduction: contents
  2. INTM330100
    Overview of dual purpose forms: contents
  3. INTM330300
    Signature of declarations: contents
  4. INTM330500
    Certification by overseas tax authorities: contents
  5. INTM330700
    Time limit: contents
  6. INTM331000
    Self Assessment - Repayment claims from non-residents: contents
  7. INTM332000
    Beneficial ownership: contents
  8. INTM332200
    Subjection to tax in the DT country: contents
  9. INTM332400
    Remittance: contents
  10. INTM332600
    Permanent establishment and special relationship: contents
  11. INTM333000
    Vouchers: contents
  12. INTM333500
    Repayment interest: contents
  13. INTM333600
    Repayment supplement: contents
  14. INTM333700
    Arrears of tax: contents
  15. INTM333800
    Refusal of relief: contents
  16. INTM333900
    Exchange of Information and correspondence with overseas tax authorities: contents
  17. INTM334000
    Relief at source over-allowed: contents
  18. INTM334500
    Applicants/claimants - individuals: contents
  19. INTM335000
    Companies: contents
  20. INTM335500
    Applicants/claimants - Partnerships: contents
  21. INTM336000
    Applicants/claimants - Pension funds: contents
  22. INTM336700
    Applicants/claimants - International associations: contents
  23. INTM336900
    Foundations, establishments and associations: contents
  24. INTM337100
    Charities: contents
  25. INTM337300
    Applicants/claimants - claims by financial concerns under Business Profits Article: contents
  26. INTM337500
    Applicants/claimants - Construction Industry Scheme: contents
  27. INTM338000
    Applicants/claimants - Overseas Collecting Societies: contents
  28. INTM338500
    Applicants/claimants - Provisional Treaty Relief Scheme: contents
  29. INTM339500
    Applicants/claimants - Trusts: contents
  30. INTM340000
    Applicants/claimants - Estates and deceased persons: contents
  31. INTM340500
    Collective Investment Vehicles: contents
  32. INTM342000
    Types of income - Interest: contents
  33. INTM342500
    Types of income - Royalties: contents
  34. INTM343000
    Types of income - Pensions and Annuities: contents
  35. INTM343500
    Types of income - Dividends: contents
  36. INTM344000
    Types of income - Distributions: contents
  37. INTM344500
    Types of income - Other income: contents
  38. INTM345000
    Manufactured payments: contents
  39. INTM345400
    Overview of Double Taxation Agreements: contents
  40. INTM367000
    EU Directive - Interest & Royalties paid between associated companies - claims and applications by non-residents: contents
  41. INTM367500
    Income from Estates: contents
  42. INTM367600
    Non-resident beneficiaries of non-resident trusts: contents
  43. INTM367700
    Non-resident beneficiaries of UK trusts: contents
  44. INTM368000
    FOTRA securities: contents
  45. INTM368250
    Foreign dividends and interest payments: contents