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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - Application/claim forms

For Individuals

Amended arrangement-wef 6 April 2011

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’ INTM355235 

For Companies

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