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HMRC internal manual

International Manual

DT applications and claims: Overview of DT Agreements

What types of ‘DT income’ the Centre for Non-Residents is concerned with

In the CAR Residency, you are concerned with claims to relief under the DTAs for the following sources of income

  • interest
  • dividends
  • royalties
  • pensions and purchased annuities
  • other income

Certain categories of individuals resident overseas may be able to claim UK personal allowances, either under a DTA that has an article that provide for allowances, or under ITA07/S56 and ICTA88/S278.