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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: double taxation claims submitted by non resident individuals: guidance on more complex or difficult cases

Where you are unable to decide whether double taxation relief is available, the case should be referred to band O or HO support.

Common areas of difficulty are where

  • It is not certain if the form has been certified by the individual’s country of residence. Ensure you have looked at PAYE81015 before submitting the case
  • You are unable to identify the effective date of exemption. Ensure you have looked at Action guide tax40170 and tax40181 Double Taxation Claims before submitting the case
  • You are unable to determine whether a pension is classed as a government or non-government pension. Ensure you have looked at PAYE81025 before submitting the case
  • You do not understand a particular double taxation treaty or a specific article in that treaty

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)