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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: time limit: Time limit in other countries

If you receive any correspondence about the application of time limits in other countries you should refer the matter to Specialist Personal Tax, PT International Advisory.

Correspondence could be from a UK resident about the time limit applied in the country where the income originates or from a resident of a country with which the UK has a double taxation treaty and who receives income from the UK.