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HMRC internal manual

International Manual

From
HM Revenue & Customs
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Double Taxation applications and claims: Repayment claims from non-residents: What claims are covered by the rules?

What claims are covered?

The TMA70/SCH1A provisions apply to all claims made outside returns and for our purposes specifically to

  • claims to repayment of UK income tax under Double Taxation Treaties
  • claims to exemption from UK income tax on PAYE pensions under Double Taxation Treaties
  • claims to repayment of UK income tax deducted from interest paid on FOTRA securities
  • claims to repayment of UK income tax deducted from dividends or interest arising outside the UK
  • personal allowance claims, including claims on non-return cases.

It is essential that we follow all the relevant procedures set out in the procedural guides at INTM331050 onwards.

Applications for relief at source, except for PAYE pensions, are not subject to these rules. See INTM331024