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HMRC internal manual

International Manual

HM Revenue & Customs
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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.