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HMRC internal manual

International Manual

DT Applications and claims: DT Agreements: country A to Z guide

This country A to Z guide covers aspects of the specific DTA for HMRC staff dealing with an application or claim by a resident of the DT country. The guide is being written and published in stages.

Click on the initial letter for the country name in the navigation bar below to access:

  • active links to the INTM paragraphs where guidance is currently available
  • the INTM paragraph numbers for guidance that will be published at a later date
  • the names of any countries that do not have a comprehensive DTA with the UK.

If you need guidance on a DTA for which the INTM paragraphs are not yet available, there is a basic summary in the DT Digest. For more detailed information contact CAR PTI Advisory, Technical Advice Group.

The full text of the UK’s Double Taxation Agreements can be read at DT2140 onwards.

A B C D E F G H I J K L M N O P Q R S T U V

A

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM345740 Antigua
   
INTM345800 Argentina
INTM345850 Armenia (the DT agreement with USSR applies)
INTM345900 Australia
INTM346000 Austria
INTM346100 Azerbaijan

There are no comprehensive DT agreements between the UK and

Abu Dhabi
 
Afghanistan
Albania
Algeria
Andorra
Angola
Aruba

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B

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM346240 Bangladesh
   
INTM346340 Barbados
INTM346440 Belarus
INTM346540 Belgium
INTM346640 Belize
INTM346800 Bolivia
INTM346920 Bosnia-Herzegovina
INTM346930 Botswana
INTM346950 British Virgin Islands
INTM347060 Brunei
INTM347160 Bulgaria
INTM347280 Burma

There are no comprehensive DT agreements between the UK and

Bahamas
 
Bahrain
Benin
Bermuda
Bhutan
Brazil
Burkina Faso
Burundi

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C

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM347350 Canada
   
INTM347530 Cayman Islands
INTM347550 China
INTM347770 Côte d’Ivoire
INTM347870 Croatia
INTM348000 Cyprus
INTM348500 Czech Republic

There are no comprehensive DT agreements between the UK and

Cambodia
 
Cameroon
Cape Verde
Central African Republic
Chad
Chile
Colombia
Comoros
Congo, The Democratic Republic of
Congo, The Republic of
Cook Islands
Costa Rica
Cuba

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D

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM349000 Denmark
   

There are no comprehensive DT agreements with the following countries:

Djibouti
 
Dominica
Dominican Republic

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E

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM349600 Egypt
   
INTM349800 Estonia

There are no comprehensive DT agreements between the UK and

Ecuador
 
El Salvador
Equatorial Guinea
Eritrea
Ethiopia

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F

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM350000 Falkland Islands
   
INTM350120 Fiji
INTM350300 Finland
INTM350500 France

There are no comprehensive DT agreements between the UK and

Faroe Islands
 
French Polynesia (Tahiti)

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G

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM351570 Gambia, The
   
INTM351670 Georgia
INTM351800 Germany
INTM352300 Ghana
INTM352420 Greece
INTM352520 Grenada
INTM352620 Guadeloupe - see France
INTM352700 Guernsey
INTM352820 Guyana
INTM352950 Guyane (French Guyana) - see France

There are no comprehensive DT agreements between the UK and

Gabon
 
Gibraltar
Guam
Guatemala
Guinea
Guinea-Bissau

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H

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM353030 Hong Kong
   
INTM353050 Hungary

There are no comprehensive DT agreements between the UK and  

Haiti
 
Honduras

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I

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM353150 Iceland
   
INTM353250 India
INTM353350 Indonesia
INTM353500 Ireland
INTM354500 Isle of Man
INTM354600 Israel
INTM354700 Italy

There are no comprehensive DT agreements between the UK and

Iran
 
Iraq

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J

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM354900 Jamaica
   
INTM355000 Japan
INTM355200 Jersey
INTM355300 Jordan

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K

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM355400 Kazakhstan
   
INTM355500 Kenya
INTM355600 Kiribati
INTM355700 Korea, Republic of
INTM355800 Kuwait
INTM355900 Kyrgyzstan - see USSR

There is no comprehensive DT agreement between the UK and

Korea, Democratic People’s Republic of
 

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L

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM355970 Latvia
   
INTM356100 Lesotho
INTM356250 Lithuania
INTM356350 Luxembourg

There are no comprehensive DT agreements between the UK and

Laos
 
Lebanon
Liberia
Libya
Liechtenstein

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M

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM356500 Macedonia
   
INTM356620 Malawi
INTM356720 Malaysia
INTM357000 Malta
INTM357100 Martinique - see France
INTM357150 Mauritius
INTM357250 Mexico
INTM357370 Moldova - See USSR
INTM357420 Mongolia
INTM357520 Montserrat
INTM357620 Montenegro
INTM357720 Morocco
INTM357840 Myanmar - see Burma

There are no comprehensive DT agreements between the UK and

Maldives
 
Mali
Marshall Islands
Mauritania, Islamic Republic of
Micronesia, Federated States of
Monaco
Mozambique

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N

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM357850 Namibia
   
INTM358000 Netherlands
INTM358650 New Zealand
INTM358890 Nigeria
INTM359000 Norway

There are no comprehensive DT agreements between the UK and

Nauru
 
Nepal
Netherlands Antilles
New Caledonia
Nicaragua
Niger
Northern Mariana Islands

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O

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM359100 Oman
   

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P

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM359200 Pakistan
   
INTM359350 Papua New Guinea
INTM359500 Philippines
INTM359600 Poland
INTM359700 Portugal

There are no comprehensive DT agreements between the UK and

Palau
 
Panama
Paraguay
Peru
Puerto Rico

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Q

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM359880 Qatar
   

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R

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM359900 Romania
   
INTM360000 Russian Federation

There is no comprehensive DT agreement between the UK and  

Rwanda
 

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S

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM360150 St Kitts & Nevis
   
INTM360320 Serbia - see Yugoslavia, Federal Republic of
INTM360400 Sierra Leone
INTM360500 Singapore
INTM360600 Slovak Republic (Slovakia)
INTM360700 Slovenia
INTM360800 Solomon Islands
INTM361000 South Africa
INTM361500 Spain
INTM362000 Sri Lanka
INTM362100 Sudan
INTM362220 Swaziland
INTM362300 Sweden
INTM362500 Switzerland

There are no comprehensive DT agreements between the UK and  

St Lucia
 
St Vincent
Samoa
San Marino
Sao Tome and Principe
Saudi Arabia
Senegal
Seychelles
Somalia
Surinam
Syria

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T

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM363100 Taiwan
   
INTM363200 Tajikistan
INTM363320 Thailand
INTM363500 Trinidad & Tobago
INTM363600 Tunisia
INTM363700 Turkey
INTM363800 Turkmenistan
INTM363900 Tuvalu

There are no comprehensive DT agreements between the UK and

Tanzania
 
Togo
Tonga

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U

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM364000 Uganda
   
INTM364100 Ukraine
INTM365000 United States of America
INTM366000 USSR
INTM366150 Uzbekistan

There are no comprehensive DT agreements between the UK and

United Arab Emirates
 
Uruguay

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V

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM366300 Venezuela
   
INTM366400 Vietnam

There are no comprehensive DT agreements between the UK and

Vanuatu
 
Virgin Islands (USA)

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Z

Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.

INTM366720 Zambia
   
INTM366900 Zimbabwe