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Double taxation digest updated

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HMRC’s Digest of Double Taxation Treaties has been revised to include more information about UK personal allowances and the categories of non-residents that may claim them.

HMRC’s Digest of Double Taxation Treaties has been revised to include more information about UK personal allowances and the categories of non-residents that may claim them.

The digest is a guide to possible entitlement to relief for certain types of UK income received by residents of the listed territories. See www.lexisurl.com/LrpzE.

Detailed guidance on personal allowances is provided in HMRC's Residence, Domicile and Remittance Basis Manual at RDRM10300.
 

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