Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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.