Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

DT Agreements: Australia - Income from a UK source paid to a resident of Australia

Limitation of relief - remittance condition

From 1 July 2004: Article 23 of the 2003 Convention

Where a person’s liability to tax in Australia is calculated by reference to theamount of that person’s income that is remitted to Australia, then the amount ofrelief from UK tax that is available is limited to that relating to the amount of theincome that is remitted to Australia.

The answer to the relevant question on the claim form will help you to decide if thiscondition for relief has been met.

Before 1 July 2004: Article 2(3) of the 1968 Agreement

Where a person’s liability to tax in Australia is calculated by reference to theamount of that person’s income that is remitted to Australia, then the amount ofrelief from UK tax that is available is limited to that relating to the amount of theincome that is remitted to Australia.

The answer to the relevant question on the claim form will help you to decide if thiscondition for relief has been met.