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HMRC internal manual

International Manual

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

Examples of people from whom you may receive claims or correspondence are

  • a pensioner who has previously lived in the UK but has now retired to a country with which the UK has a DTA and who receives a pension from a UK payer.
  • an author living in a country with which the UK has a DTA who receives royalties from a UK payer.

There are specific DT application/claim forms for use by individuals. See INTM330110 for more information about these forms.