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HMRC internal manual

PAYE Manual

PAYE operation: double taxation claims submitted by non resident individuals: introduction

Double taxation agreements exist to prevent the risk of an individual resident in one country and receiving income from a second being taxed in both countries on that same income.

The UK has over 100 such agreements and each is made up of a number of articles covering the treatment of various types of income.

Claims under double taxation agreements need to be made on the relevant double taxation claim form with supporting certification or documentation from the overseas tax authority. This is because the criteria for double taxation relief to be available extend beyond the fact that the individual lives outside the UK, and more information is required than is supplied on the P85.

This guidance covers the types of income you are most likely to receive claims for; pensions, interest and royalties. SPD 42 Double Taxation Claims (PDF 126KB) explains how to examine a double taxation claim, determine if relief from UK tax is available, and subsequently how to amend the code and reconcile the affected years. Also see SPD 42.1 (PDF 32KB).