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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Introduction and background

The principles of Self Assessment apply to all claims that non-resident individuals, companies and other concerns make outside tax returns in connection with income paid to them

  • from sources in the UK or
  • from sources outside the UK

to the extent that they have received the income net of UK income tax.

The relevant legislation is Schedule 1A Taxes Management Act 1970, which applies to all repayment claims, including exemption claims on PAYE pensions and to personal allowance claims.

This means that all repayment claims, including claims to personal allowances, made to HMRC under double taxation treaties or UK domestic legislation are subject to the provisions of the legislation relating to claims outside returns contained in TMA70/SCH1A .

In short all repayment claims as well as exemption claims on PAYE pensions are subject to these rules.

INTM331013 to INTM331032 give an outline of the relevant principles and detail some of the key aspects. These paragraphs also give a summary of each of the key stages and tell you about certain time limits and the importance of observing them.

The procedural guides at INTM331050 to INTM331400 will give you comprehensive guidance on the steps to take when handling claims outside tax returns, sometimes called stand-alone claims, from non-residents. They tell you which letter or notice you should send and remind you about any time limits that may apply.