Double Taxation Treaties: non UK resident with UK income
From:
HM
Revenue & Customs
First published: 16 December 2013
Last updated: 23 June 2016, see
all updates
Part of:
HM
Revenue and Customs: leaflets, factsheets and booklets, Tax
treatiesand Living
or working abroad or offshore
Guidance on Double Taxation Relief and a list of territories with a double taxation treaty with the UK.
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Detail
This Digest provides guidance to possible entitlement to double taxation relief for certain types of UK
income received by non-residents of the UK who are residents of the territories listed in the table. It doesn’t explain the conditions for relief. You may need to refer to the text of the particular double taxation treaty for full details.
Some of these treaties have been amended by one or more Protocols, which are published separately with a new
Statutory Instrument number. Any Protocol should be read in conjunction with the text of the original treaty.
Published:
16 December 2013
Updated:
23 June 2016
From: HM
Revenue & Customs
Part of:
HM
Revenue and Customs: leaflets, factsheets and booklets