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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

Contents

INTM347355 CAR Residency reference numbers – country code
   
INTM347360 Application/claim forms
INTM347365 Double Taxation Agreements between the UK and Canada
INTM347370 Limitation of relief – remittance condition
INTM347375 UK interest paid to a resident of Canada
INTM347380 UK royalties paid to a resident of Canada
INTM347385 UK dividends paid to a resident of Canada – portfolio investor
INTM347390 UK dividends paid to a resident of Canada – direct investor
INTM347395 UK pensions and annuities paid to a resident of Canada
INTM347400 State Pension
INTM347405 UK government pensions paid to a resident of Canada
INTM347410 Other income paid to a resident of Canada
INTM347415 Construction Industry Scheme: Permanent establishment provisions
INTM347420 UK personal allowances