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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims - Subject to tax: Examination of claims

To find out whether subjection to tax is a condition for relief under a particular DTA, use the information in the Digest of DT Treaties (available on the HMRC internet site) or the paragraphs at INTM345600.

Where these instructions show that the double taxation agreement includes the condition that relief is contingent upon the person being “subject to tax” (on the income that is the subject of the claim) you should consider both

  • the answers to the questions on the claim form
  • and the certification that has been given in support of the claim by the other tax authority

In these cases, if the person is not subject to tax on the income in their country of residence, relief from UK tax cannot be allowed.

Cases of doubt or difficulty should be referred to Specialist Personal Tax, PT International Advisory.