DT applications and claims: Overview of DT Agreements
Credit relief to overseas residents for UK tax
Claims by overseas residents for credit for any UK tax deducted are dealt with by the tax authorities of the country of residence of the taxpayer.
Certificate of UK tax withheld
An overseas tax authority may on occasions ask their taxpayer for evidence of the amount of UK income tax retained on the taxpayer’s UK income. If you are asked to provide a certificate or statement along such lines, refer the file to Technical Advice Group, before taking any substantive action.