Residency - Double Taxation Guidance Notes

The Double Taxation Guidance Notes are an online information resource for claimants and practitioners. HM Revenue & Customs (HMRC) Residency will publish these from time to time, with the aim of explaining and clarifying our approach to selected aspects of Double Taxation treaty relief work.

  • Guidance Note 11 - EU Directive on interest and Royalties
  • Guidance Note 10 - UK/Japan Double Taxation Convention (SI 2006/1924) December 2006.
  • Guidance Note 9 - the claims process when Property Income Distributions (PIDs) are paid to non-residents of the UK.
  • Guidance Note 8 - Relief at Source under Double Taxation Treaties.
  • Guidance Notes 5,6 and 7 are withdrawn and replaced by Guidance Note 11.
  • Guidance Note 4 - Transitional arrangements under the 2002 UK/USA Double Taxation Convention.
  • Guidance Note 3 - interest to US partnerships and Limited Liability Companies (LLCs) wanting to claim relief under the 2002 UK/USA Double Taxation Convention.
  • Guidance Note 2 - Changes of name and business account details during the lifetime of a Double Taxation relief at source Direction.
  • Guidance Note 1 - Applications for relief at source on interest payments where both lender and borrower are outside the UK.