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HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. INTM330000
  3. INTM334500

Double Taxation applications and claims: applicants/claimants - individuals: Contents

  1. INTM334510
    Introduction
  2. INTM334520
    Residence and ordinary residence
  3. INTM334530
    Guidance on the rules of residence of individuals in the UK
  4. INTM334540
    The definition of residence of individuals in a DTA
  5. INTM334550
    How you know whether an individual is resident in the other country for the purposes of the DTA
  6. INTM334560
    Individuals who are ‘double resident’
  7. INTM334570
    The double residence 'tests' in DTAs and what to do if you have a case of double residence
  8. INTM334580
    Individuals entitled to UK personal allowances
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