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HMRC internal manual

PAYE Manual

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 The table below tells you which office processes the different types of claim.  
and follow the Double taxation action guides Not applicable      
  Individual Royalties and / or interest only where no PAYE income and no SA record Specialist PT CSI Operations Technical Support Team Paper post only (see below for post scanned on Digital Mail Service (DMS)) send to - BT&C, Caseworker Team, Room 340, St John’s House, 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 BT&C, Caseworker Team, Room 340, 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