Residency - Double Taxation
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
- Guidance Note 8 - Relief at Source under
Double Taxation Treaties.
- Guidance Notes 5,6 and 7 are withdrawn and replaced by Guidance
- 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