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HMRC internal manual

International Manual

Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Application/claim forms

For Individuals

Amended arrangement-wef 6 April 2010

Individuals claiming relief on pensions and annuities should complete form DT-Individual

Original arrangement

Individuals cannot claim relief under the arrangement, but see ‘UK personal allowances’ INTM352735

For Companies

Companies should use form DT-Company when claiming relief under the ‘Industrial or commercial profits’ paragraph.