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HMRC internal manual

International Manual

DT applications and claims: Overview of DT Agreements

What a Double Taxation Agreement is

A Double Taxation Agreement (‘DTA’) is an agreement drawn up between the UK Government and the Government of the overseas country. It consists of various articles which refer to different sources of income as well as definitions of terms used. Its aim is to avoid a resident of one country paying tax on the same income in both countries. The text of each DTA is published in a Statutory Instrument.

‘A to Z’ country guide in INTM

The CAR Residency module of this manual includes an ‘A to Z’ country guide, which gives a summary of the provisions of each DTA. See INTM345600. The country guide covers specific aspects of the DTA that you need to know about when dealing with an application or claim from a resident of a DT country.

This DT country-specific guidance is being written and published in stages. If you need guidance on a DTA for which the relevant paragraphs are not yet available in INTM, please contact Technical Advice Group.

DT Digest

CAR Residency annually publishes a Digest of Double Taxation Treaties covering all of the DTAs under which claims to relief may be made to CAR Residency. It is available to the public on the CAR Residency pages of the Department’s website. The Digest is only a guide to possible entitlement to relief from UK tax and does not explain the conditions for relief.