Residency - Double Taxation Guidance Notes

We are launching a new online information resource for claimants and practitioners called "HMRC Residency DT Guidance Notes". We will be publishing these from time to time, with the aim of explaining and clarifying our approach to selected aspects of DT treaty relief work.

• Guidance note 10 - UK/Japan Double Taxation Convention (SI 2006/1924) December 2006. Also available in PDF format Guidance note 10 (PDF 40K)
• Guidance Note 9 - the claims process when Property Income Distributions (PIDs) are paid to non-residents of the UK. Also available in PDF format Guidance Note 9 (PDF 20K)
• Guidance Note 8 - Relief at Source under Double Taxation Treaties. Also available in PDF format Guidance Note 8 (PDF 20K)
• Guidance Note 7 - EU Directive on interest and royalties - Update. Also available in PDF format Guidance Note 7 (PDF 20K).
• Guidance Note 6 - EU Directive on interest and royalties update. Also available in PDF format Guidance Note 6 (PDF 20K)
• Guidance Note 5 - Cross border interest and royalty payments. Also available in PDF format Guidance Note 5 (PDF 20K).
• Guidance Note 4 - Transitional arrangements under the new UK/USA Double Taxation Convention. Also available in PDF format Guidance Note 4 (PDF 20K)
• Guidance Note 3 - interest to US Partnerships and LLCs wanting to claim relief from us under the new UK/USA DTC. Also available in PDF format Guidance Note 3 (PDF 20K)
• Guidance Note 2 - Changes of name and business account details during the lifetime of a DT relief at source direction. Also available in PDF format Guidance Note 2 (PDF 20K)
• Guidance Note 1 - UK-source interest payments. Also available in PDF format Guidance Note 1 (PDF 20K)

We would very much welcome any comments or suggestions you have on any of our Guidance Notes. If you want to contact us, it would help us in responding if you could quote in full the reference number of the Guidance Note. You can contact us as follows:

In writing:

Technical Advice Group
HMRC Residency
Fitz Roy House
PO Box 46
Nottingham
NG2 1BD
United Kingdom

Telephone:

• the HMRC Residency helpline

E-mail

If you e-mail us, we will endeavour to answer your query as quickly as possible. Please note that Internet e-mail is not secure. This means we will reply by e-mail only where we feel your confidentiality will not be breached. Otherwise, we will e-mail you to explain that we will be replying fully by letter or telephone.

Please note the Code of Practice 10, which sets out the various ways in which we aim to give information and advice to customers.