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

HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

DT Agreements: British Virgin Islands - Income from a UK source paid to a resident of the British Virgin Islands (BVI)

Individuals resident in the BVI should use:

  • form DT-Individual to claim relief from UK income tax on UK source pensions and annuities.