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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

Contents

INTM353505 What ‘Ireland’ means
   
INTM353510 CAR Residency reference numbers – country code
INTM353515 Application/claim forms
INTM353520 Double Taxation Agreements between the UK and Ireland
INTM353525 Limitation of relief – remittance condition
INTM353530 UK interest paid to a resident of Ireland
INTM353535 UK royalties paid to a resident of Ireland
INTM353540 UK dividends paid to a resident of Ireland – portfolio investor
INTM353545 UK dividends paid to a resident of Ireland – direct investor
INTM353550 UK pensions and annuities paid to a resident of Ireland
INTM353555 State Pension and Incapacity Benefit
INTM353560 UK government pensions paid to a resident of Ireland
INTM353565 Other income paid to a resident of Ireland
INTM353570 Rent paid to a resident of Ireland
INTM353575 Construction Industry Scheme: Permanent establishment provisions
INTM353580 UK personal allowances
INTM353585 Nationality – UK and Ireland
INTM353590 Residence – UK and Ireland
INTM353595 Claims by Irish charities and superannuation schemes
INTM353600 Claims by trustees in Ireland
INTM353605 Claims by personal representatives in Ireland