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HMRC internal manual

International Manual

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

What ‘Ireland’ means

For the purposes of this guidance, ‘Ireland’ means the Republic of Ireland,which does not include Northern Ireland.

Northern Ireland is part of the United Kingdom, and consists of Counties Antrim, Armagh,Down, Fermanagh, Derry and Tyrone, together with Londonderry/Derry City and Belfast City.

If you receive a claim or application under the treaty with Ireland in which theclaimant/applicant’s address is shown as being in any of the districts in NorthernIreland listed above, please refer to Technical Advice Group.