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HMRC internal manual

International Manual

Double Taxation applications and claims: arrears of tax: Introduction

An ‘arrear of tax’ is any amount of tax which remains unpaid by the taxpayer but is due and collectable.

If relief is due to a non-resident applicant/claimant who has arrears of UK tax, see INTM333720 before you make any repayment of tax or authorise relief at source.