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HMRC internal manual

International Manual

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HM Revenue & Customs
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Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - Application/claim forms

For Individuals

Amended Arrangement-with effect from 6 April 2009

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

For Individuals: 1955 Arrangement for periods up to 5 April 2009

Individuals cannot claim relief under the 1955 Arrangement, but see ‘UK personal allowances’ INTM354535 

For Companies

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