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)