INTM330110 - Double Taxation applications and claims: DT forms: Introduction

The range of DT forms

The UK has a network of double taxation agreements (DTAs) with countries around the world. Over one hundred such DTAs are currently in force. To enable residents of these countries to claim relief from UK income tax under the provisions of the relevant DTA, a range of forms has been developed

Separate forms have been produced for

• individuals
• companies and unincorporated concerns

and these forms have been further sub-divided into

• forms for claiming relief from income tax on interest, royalties and (for individuals) pensions and annuities
• forms for claiming payment of tax credit on UK dividends.

Some DTAs have ‘country specific’ forms for use by residents of the particular DT country, for example, France. Other DTAs use forms in the ‘X’ series, a generic type of form that needs to be completed to show the name of the particular DT country.

Forms are available for download on the internet at:

• https://www.gov.uk/government/collections/living-and-working-abroad-and-offshore-forms
• https://www.gov.uk/guidance/double-taxation-relief-for-companies