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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: cancellation of double taxation relief

Double taxation relief is cancelled in the following circumstances.

Individual returns to the United Kingdom

Double taxation relief is cancelled with effect from the date the individual returns to the United Kingdom.

Individual moves to another country

Double taxation relief is cancelled with effect from the date the individual becomes resident in the other country.

Where a double taxation agreement exists between the UK and the new country of residence, the individual can make a claim under the new country’s double taxation agreement.

Subject to tax country - the individual no longer declares their UK income to the overseas country

Double taxation relief is cancelled with effect from the date the individual stops being subject to tax in the country of residence.

Deceased cases

Double taxation relief applies up to the date of death.

The exemption cannot be transferred to the individual who is receiving the income following death. The individual receiving the widows / survivors pension will have to make a new claim for this income.

A retrospective claim can be made on behalf of the deceased individual, but only if the claim form is certified by the overseas tax authorities.