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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE operation: double taxation claims submitted by non resident individuals: responsible offices

The table below tells you which office processes the different types of claim.

Claim on behalf of Type of income claimed Responsible Office Address / location
       
Individual Pension / interest / royalties with PAYE income or SA record Refer to PT Ops Guidance Hub and follow the Double taxation action guides Not applicable
Individual Royalties and / or interest only where no PAYE income or SA record Specialist PT CSI Operations Technical Support Team Paper post only (see below for post scanned on Digital Mail Service (DMS)) send to - Specialist PT CSI Operations, Technical Support Team, St John’s House, Room 230,Merton  Road, Liverpool, L75 1BB
      DMS scanned post (using the ‘Re-Categorisation Tool) re-categorise into ‘SPT CSI-Bootle1-Caseworkers-Int’
Individual Dividends CAR Personal Tax International CAR Personal Tax International, St. John’s House, Merton Road, Liverpool, L75 1BB
Individual Trust CAR Trusts CAR Trusts, Ferrers House, Nottingham, NG2 1BB
Individual Real Estate Investment Trusts (REIT) CAR Trusts CAR Trusts, Ferrers House, Nottingham, NG2 1BB
Overseas Company Interest LBS DT Treaty Team LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company Royalties LBS DT Treaty Team LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company Real Estate Investment Trusts (REIT) CAR Trusts CAR Trusts, Ferrers House, Nottingham, NG2 1BB
Overseas Company Provisional Treaty Relief (PTR) LBS DT Treaty Team LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company EU Interest / Royalties LBS DT Treaty Team LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company Dividends LBS DT Treaty Team LBS, Barkley House, Nottingham, NG2 1BA
Irish pension scheme Rental Income LBS DT Treaty Team LBS, Barkley House, Nottingham, NG2 1BA