Digest of Double Taxation Treaties
HMRC have published an updated issue of their Digest of Double Taxation Treaties.
The Digest includes all countries with which the UK has a double taxation treaty. It is intended as a guide to double taxation relief for certain types of UK income received by the residents of the territories listed in the table. The digest does not explain the conditions for relief and specific questions should be addressed by reference to the relevant countries treaty and any subsequent Protocols.
The list has been prepared in alphabetical order and the entry for each country is divided into the following columns:
- Claim Forms
- Property Income Dividends
- Government Pensions
- Other Pensions / Annuities
- Other Income Article
- Personal Allowances