for the year ended 5 April 2000
HELP SHEET IR304
For the Non-Residence and Foreign Pages
NON-RESIDENTS – RELIEF UNDER DOUBLE
TAXATION AGREEMENTS
This Help Sheet explains how non-residents can obtain
— Credit
relief from UK tax under Double Taxation Agreements
Where the income or gains remains taxable in both countries, so
entered into by the UK.
that the source state retains its taxing rights, the country in which
It includes a claim form which must be completed, if you
the recipient is resident gives credit for the source country's tax
wish to claim such relief from UK tax. Copy the total
against its own tax.
amount of relief claimed to box 9.35 of the Non-residence
All these basic methods feature in DTAs between the UK and other
etc. Pages of your Tax Return.
countries. But many provisions in DTAs require certain conditions
to be fulfilled before relief can be given. Because all DTAs are
WHO NEEDS THIS HELP SHEET?
different it is essential to consult the relevant Articles of the
If:
particular DTA. Financial Intermediaries and Claims Office, (FICO)
• you have ticked box 9.2 or box 9.6 in the Non-residence etc
Pages, and
Nottingham or, if you have one, your tax adviser will be able to
help you identify relevant provisions in the appropriate DTA.
• are resident for tax purposes in a country with which the UK has
FICO's address is:
Fitz Roy House,
a Double Taxation Agreement ('DTA').
you should read, and, if appropriate, complete this Help Sheet
PO Box 46,
before filling in your Tax Return.
Nottingham
NG2 1BD.
A list of the UK's DTAs currently in force starts on page 4 of this
Help Sheet. The list shows if any relief is due on dividends, interest,
It has stocks of leaflets explaining the requirements for making
royalties and pensions. If only partial relief is due, it shows the
claims under the UK's DTAs with certain countries. Enquiries about
maximum rates of tax which the UK can charge a non-resident. It
such leaflets can be made direct to FICO by telephoning
does not, however, reflect the treatment of other sources of
0115 974 2000.
income dealt with under the DTAs.
C E R T I F I C AT E O F O V E R S E A S R E S I D E N C E
WHAT IS THE PURPOSE OF THIS HELP SHEET?
If you:
The Help Sheet enables a non-UK resident to obtain full or partial
• were resident for tax purposes in a country other than the UK,
relief from UK tax, where appropriate, on UK income where the
relevant DTA reduces the rate at which tax is to be charged below
that provided by UK domestic tax law.
and
• wish to claim relief from UK tax, under the terms of a DTA
between the UK and that other country, as a resident of that
For example, the UK might, under its domestic law, levy a
country,
withholding tax of 20% on interest paid to a non-resident. If the
DTA provides that, where the recipient of that interest is a resident
then you need to obtain a certificate from the overseas tax
of the other country, the rate of UK tax should be limited to 15%,
authority stating that you are resident there for tax purposes for
the non-resident recipient is entitled to relief of 5%.
the period in question which must be stated on the certificate.
H O W D O D O U B L E TA X AT I O N A G R E E M E N T S
WORK?
Where necessary the certificate must also show that you are
A DTA is an arrangement entered into by the Governments of two
countries. It consists of a series of detailed provisions designed to
eliminate or relieve the taxation of the same income or gains in
more than one country. This is achieved by the UK in its DTAs in a
subject to tax in your country of residence either on the whole or
on part of the income in respect of which relief is claimed (see
'Other Conditions for Relief' on page 2). Where only part of the
income is taxed in your country of residence then that amount of
income must be shown on the certificate.
Keep the certificate in case it is needed later to support your
variety of ways.
claim.
— Full relief
Income or gains may be fully relieved from tax in the country
SPECIAL CASE-THE UNITED STATES OF AMERICA
where the income or gains arise. In other words, the source state
Special rules apply where the other country is the United States of
gives up all its taxing rights in favour of the country of which the
America, if you are claiming to be a resident of the United States.
recipient is a resident.
Statements concerning residence should not normally be sought
— P a r t i a l re l i e f
from the United States Internal Revenue Service. This is because
The country in which the income arises charges the income
derived by a resident of the other country at a rate lower than its
normal domestic rate. In these circumstances the source state gives
the United States operates a special system whereby it taxes its
'citizens' on their world-wide income, wherever they may be
resident.
up only part of its taxing rights.
BMSD 12/99
HELP SHEET IR304
PAGE 1 OF
20
continued over
HELP SHEET IR304
For the Non-Residence and Foreign Pages
So if you wish to make a claim as a resident of the United States
OTHER CONDITIONS FOR RELIEF
the procedure to be adopted depends on whether or not you are
Some Articles in DTAs require other conditions to be fulfilled
a US citizen.
before relief from UK tax is granted. For example, relief is
— US citizens
- Earned income
sometimes only available if the recipient is the 'beneficial owner' of
the income or is 'subject to tax' in the other country in respect of
If your claim is in respect of earned income, you will be regarded
as US resident if:
the income in question, whether in respect of the whole of that
income or just in respect of income received in the country of
residence. Also, employment income in respect of duties carried
• the income in question arose during a period of 11 months or
less spent in the UK, and
out in the UK is sometimes exempted from UK tax depending on
the fulfilment of certain conditions. You therefore need to check
• that period represents an interval between two periods when
the precise terms of the particular treaty with which you are
concerned, and obtain sufficient evidence to demonstrate that
you have been living in the United States, and
• you have spent no more than one month in the UK since the
period of 11 months or the two years which preceded that
period.
the necessary conditions are met, before making a claim for relief
from UK tax. You must keep this evidence in case it is needed later
to support your claim.
If any part of your claim relates to trust income, it is necessary to
- Substantial presence test
If any of the above three conditions are not met, or your claim is
not in respect of earned income, then your US residence status
must be considered by reference to the following rules.
detail the nature (for example dividend, interest etc.) and the
amounts of each underlying source of the trust income concerned.
The name of the trust and the UK Tax Office and reference number
for the trust should be shown in the 'Additional information' box
You will be US resident if:
on the claim form.
• you were present in the US on at least 31 days in the calendar
VOUCHERS
year under test, and
You should keep all the vouchers (originals not photocopies)
• the sum total of days on which you were present in the US in
certifying the amount of UK tax or tax credit as shown in your
the year under test and in the two preceding years adds up to
claim (at Column B of Part 3 on page 19 of this Help Sheet). These
at least 183 days. For the purposes of this calculation a day
may be needed later to support your claim.
spent in the US in the year preceding the year under test counts
as 1⁄3, and a day in the year before that counts as 1⁄6. Part days
HOW TO CLAIM RELIEF USING THIS HELP SHEET
of presence in the US should be treated as if they were whole
- Full relief
days for this purpose.
Fill in (a) of Part 3 to claim full relief from UK tax where the DTA
provides this for a person who is a resident of the other country.
This is known as the 'substantial presence test'.
Where full relief is claimed and shown in the Help Sheet, exclude
Example
If you spent 48 days in the US in 1999, 250 days in 1998 and
365 days in 1997, the calculation would be as follows:
such income or gains and any tax deducted at source from other
Year of test - 1999 (more than 31 days spent in US)
1999 48 days
x 1/ 1 =
48
1998 250 days x 1/3 =
84
1997 365 days x 1/6 =
61
193
Both legs of the substantial presence test are passed and you will be
regarded as resident in the US under that country’s domestic law.
Non-residence etc Pages unless:
If you are not a US citizen, you will be a US resident if you held a
resident alien’s permit ('green card') for the period of claim. A
copy of the green card and a copy of your US Tax Return for the
period covered by the claim should be obtained.
If you did not possess a resident alien’s permit, then you will need
to obtain a statement from the US tax authorities that they regard
you as US resident for US tax purposes for the period of claim.
Keep these documents in case they are needed later to support
BMSD 12/99
source, enter the amount of the tax deducted in box 9.35 of the
•
•
the tax has already been repaid, or
you have already made a separate claim to the Inland Revenue
for repayment of that tax.
But see the next paragraph on page 3 if you also claim partial
relief.
- Partial relief
— Non-US citizens
your claim.
parts of your UK Tax Return. Where tax has been deducted at
Complete (b) of Part 3. Enter in the income section particulars of all
items of income in respect of which you are claiming relief from UK
tax under a DTA, but exclude any item of income in respect of which
an in-year claim has already been made to FICO, Nottingham.
If there is insufficient space on the claim form use a separate sheet to
itemise the income and carry the total relief due to the box at the
foot of the 'Partial relief claimed' column. Add this amount to any
relief claimed in (a) of Part 3 for UK tax deducted at source. Enter the
total of the two amounts in box 9.35 of the Non-residence etc.
Pages.
These notes are for guidance only, and reflect the position at the time of writing. They do not affect any rights of appeal.
HELP SHEET IR304
PAGE 2 OF
20
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Now fill in the relevant pages of your Tax Return, entering all items
UK dividends no longer carry enough tax credit to cover the
of UK income other than those you have entered on the claim form.
amount of tax which the UK retains under the terms of the double
Send me your Tax Return including:
taxation agreement. (The amount retained is usually 15% of the
•
total of the dividend plus the tax credit.)
any supplementary Pages (including the Non-residence etc.
Pages showing the amount of treaty relief claimed in
box 9.35), and
•
the completed claim form at the back of this Help Sheet.
If you want to calculate your tax, you should also use whichever
Tax Calculation Guide is appropriate to your circumstances. The
Example
UK dividend
Tax credit
Total
Less 15% retained
£900
£100
£1000
£100
£150
figure of treaty relief entered in box 9.35 of the Non-residence etc.
As you can see, the amount retained is more than the tax credit so
Pages should be entered in the 'Tax Credit Relief' box (W45, G62,
there will be no tax credit left to pay you.
L67 or F67 of the appropriate Working Sheet).
If you were born before 6 April 1935 enter in the 'Additional
Dividends from UK companies and dividend distributions from
information' box on page 8 of your Tax Reurn the total gross
UK authorised unit trusts and open-ended investment compa-
amount of income you have entered in the 'gross income' column
nies ('UK dividends') paid after 5 April 1999.
on page 19 (Part 3) of this Help Sheet (excluding income on which
This note is for claimants who receive UK dividends and who are
the maximum rate of UK tax under the DTA is nil). For example, if
resident in a country with which the UK has a double taxation
agreement that provides for payment of tax credit on UK dividends.
From 6 April 1999 the amount of tax credit on UK dividends has
been reduced. The new rate of tax credit is one ninth of the
dividend paid. This means for example that a UK dividend of £900
carries a tax credit of £100.
this total is £100 enter 'I have claimed partial relief for DTA
purposes on gross income of £100 which is not included in this
Tax Return'. This will enable your Tax Office to make the
adjustments required for age-related allowances taking into
account your DTA income. If you are calculating your tax, add the
partially relieved income to the amounts entered at boxes W21
and W19 (or boxes G21 and G19, L21 and L19 and F21 and F19)
Those double taxation agreements that provide for payment of tax
on the Working Sheet when calculating your income for
credit on UK dividends still give the right to claim payment of tax
age-related personal allowances. (See the note for box W25.2 (or
credit. However, if you claim payment of tax credit on a UK
G25.2, L25.2 or F25.2) on page 3 of the Tax Calculation Guide).
dividend paid after 5 April 1999, the UK Inland Revenue will have
nothing to pay to you. This is because from that date,
Digest of current Double Taxation Agreements - introduction and key
●
Introduction
●
The digest which begins on page 4 is only a guide to possible
entitlement to double taxation relief for certain types of UK income
received by the residents of the specified countries. It does not
explain the conditions for relief. You may therefore need to refer to
the text of the particular agreement for full details.
Key
(N & R)
Relief is only available if the pensioner is:
• a national, and
• a resident of the other country
NIRP
National Insurance Retirement Pension
(No TC)
Dividends article makes no provision for the payment
of tax credit (because the Double Taxation Agreement
was in force before the tax credit scheme was
introduced). Relief may be available if the claimant can
satisfy the conditions of Section 278 (2) ICTA 1988 by
successfully completing a form Trans/Credit
Throughout the digest:
•
effective dates for relief are shown for recent agreements
•
where a code (for example, (ST)) is shown, use the Key opposite
•
where a percentage rate (for example, 15%) is shown it is a
ceiling rate. The relief claimable is the excess of the basic rate of
tax over the ceiling rate. For dividends, tax credit may be paid
less tax at the percentage rate on the total of the dividend and
tax credit
•
‘Direct investor’ in the Dividends column means a company
which controls 10% or more of the voting power in the
company paying the dividend. All others are ‘portfolio
investors’.
The information in the digest is correct at the time of publication,
and has been produced by:
Financial Intermediaries and Claims Office
Fitz Roy House
PO Box 46
Nottingham
NG2 1BD
Dividends article provides for payment of half tax
credit less income tax at the percentage rate shown
(5% or 10%) of the aggregate of dividend and half tax
credit
(UK N excl) Relief is only available if the pensioner is:
•
a national of the other country, and
• not a UK national
Subject to tax condition
(ST)
(ST - 3 mths) Subject to tax is imposed only if the (quoted)
securities which give rise to the interest are sold within
three months of acquisition
(Tr Ad excl) Other income article excludes:
• income from trusts, and
•
Telephone: 0115 974 2000
BMSD 12/99
(1⁄2 TC)
(Tr excl)
HELP SHEET IR304
PAGE 3 OF
20
income paid during the administration period of
a UK estate
Other income article excludes income from trusts
Digest of current Double Taxation Agreements
Country
Statutory
Instrument
Dividends
Interest
Royalties
Government
pensions
Other
pensions/
annuities
Antigua
Notes 1 & 2
1947 No 2865
Full (ST)
(No TC)
No relief
Full (ST)
No relief
No relief
Argentina
1997 No 1777
No relief
12%
(ST - 3 mths)
Note 1
Note 2
Full relief
Full relief
Note 3
Armenia
see USSR
Australia
1968 No 305
10%
(ST - 3 mths)
10%
Full
Full
Full
(ST - 3 mths)
Full
Note
Full
(UK N excl)
Full
1980 No 707
Austria
15%
Note
1970 No 1947
1979 No 117
15%
Azerbaijan
1995 No 762
No relief
10% (ST)
Note 1
5% (ST)
Note 2
Full (N & R)
Full (ST)
Bangladesh
1980 No 708
No relief
10% (ST)
Note 1
10%
Full
(UK N excl)
Full
Note 2
Barbados
1970 No 952
15% (ST)
Full (ST)
Note 1
No relief
Full (ST)
Note 2
15%
Full
Full
(UK N excl)
Full
No relief
Full (ST)
No relief
Full (ST)
1973 No 2096
Belarus
see USSR
Belgium
1987 No 2053
Belize
1947 No 2866
15% (ST)
20%
1973 No 2097
15 % (ST)
Bolivia
1995 No 2707
No relief
15%
(ST - 3 mths)
Note 1
15%
Full (N & R)
Full
Note 2
Bosnia
Hercegovonia
see Yugoslavia
Botswana
1978 No 183
15%
15%
(ST - 3 mths)
Note
15%
Full
(UK N excl)
Full
Brunei
Note
1950 No 1977
No relief
Full (ST)
No relief
No relief
Full
Full
Full (N & R)
Full
1973 No 2098
15% (ST)
Bulgaria
1987 No 2054
No relief
Burma
see Myanmar
BMSD 12/99
HELP SHEET IR304
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4 OF 20
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Other
Income
Article
Notes
No
1. No relief for individuals because they are never subject to tax in Antigua.
2. No relief for companies entitled to special tax benefits in Antigua.
Yes
1. Full relief in some circumstances.
2. Rates of 3%, 5%,10% and 15% apply in certain circumstances.
3. No relief for NIRP.
No
Relief available to individuals only - none for executors or trustees.
Yes
10% if royalties paid to a company controlling more than 50% of payer.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
2. 10% patent royalties.
No
1. 71⁄2% (ST) or full relief in certain circumstances.
2. No relief for NIRP.
Yes (ST)
1. Less for cinema and TV royalties.
2. Relief for annuities only. Pensions are exempt from tax in Barbados and subjection to tax is a condition
for relief.
Yes (Tr excl)
No
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
2. NIRPs relievable under the Other Income Article.
No
Full relief in certain circumstances.
No
No relief for individuals because they are not subject to tax.
Yes
(Tr Ad excl)
BMSD 12/99
HELP SHEET IR304
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5 OF 20
continued over
Digest of current Double Taxation Agreements
Country
Statutory
Instrument
Canada
1980 No 709
1980 No 1528
and 1985 No 1996
Dividends
Interest
Royalties
Government
pensions
10%
Note 2
Full
Other
pensions/
annuities
Full (Pensions
and Alimony)
10% annuities
15%
10%
(ST - 3 mths)
Note 1
China
1984 No 1826
People’s Republic of
Note 3
No relief
10%
Note 1
10%
Note 2
Full (N & R)
Full - pensions
No relief purchased annu
Cote D’Ivoire
(Ivory Coast)
1987 No 169
No relief
15%
Note 1
10%
Full
Note 2
Full
Croatia
see Yugoslavia
Cyprus
1975 No 425
15%
10%
Note 1
Full
Notes 1 & 2
Full (ST)
Full (ST)
1980 No 1529
Note 1
Czech Republic
see Czechoslovakia
Czechoslovakia
Note
1991 No 2876
No relief
Full
Full
Note 1
Full (N & R)
Full
Denmark
1980 No 1960
15%
Full
Full
Full (N if R)
Full
Note 2
1991 No 2877
1996 No 3165
Note 1
No relief
Egypt
1980 No 1091
No relief
15%
Note
15%
Full
(UK N excl)
Full
Estonia
1994 No 3207
No relief
10%
Note 1
10%
Note 2
Full (N & R)
Full
Falkland
Islands
1997 No 2985
No relief
Full
Full
No relief
Full (ST)
Fiji
1976 No 1342
15%
10%
(ST - 3 mths)
Full
Note 1
Full
Note 2
Full
Note 3
Finland
1970 No 153
Full
(ST - 3 mths)
Full
No relief Note 3
Faroe Islands
1980 No 710
1985 No 1997
1991 No 2878
1996 No 3166
Note 1
1968 No 1869
1973 No 1328
1987 No 2055
15%
15% (ST)
Full
Full
Gambia
1980 No 1963
15%(ST)
15% (ST)
Note
121⁄2% (ST)
Georgia
see USSR
France
BMSD 12/99
Full relief
(N & R)
No relief
HELP SHEET IR304
PAGE
6 OF 20
No relief
Note 2
Full
(UK N excl)
Full
No relief
No relief
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Other
Income
Article
Notes
No
1. Full relief on interest connected with Export Development Corporation.
2. Full relief for copyright royalties other than cinema and TV royalties.
No
1. Full relief in certain circumstances.
2. Special rules apply for industrial, commercial or scientific equipment.
3. This DTC does not extend to residents of Hong Kong.
Yes
1. Full relief in certain circumstances.
2. Relief available if the pensioner is resident in Cote D’Ivoire and not a UK national. The pensioner does not
have to be a national of Cote D’Ivoire.
Yes
(Tr excl)
1. Relief may be restricted if the claimant is entitled to special tax benefits under specific sections of the Cyprus
Tax laws.
2. 5% for cinematograph royalties.
Yes
(Tr Ad excl)
This treaty remains in force for the Czech Republic and Slovak Republic.
1. 5% for industrial royalties.
Yes
(Tr Ad excl)
1. Took effect from 6.4.1998.
2. No relief on NIRPs.
3. No relief if person was resident in one State and moves to the other State.
Yes
Full relief in certain circumstances.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
2. 5% in certain circumstances.
ities
Yes
(Tr Ad excl)
No Treaty Relief is available for income arising after 6 April 1998.
No
1. 15% for cinema, TV and patent royalties.
2. Pensioner must be ordinarily resident in Fiji.
3. There is no relief for NIRPs.
1. SI 1996 No 3166 took effect from 6.4.1998.
2. There is no relief for NIRPs.
Yes
(Tr Ad excl)
Yes
No
BMSD 12/99
Full relief in certain circumstances.
HELP SHEET IR304
PAGE
7 OF 20
continued over
Digest of current Double Taxation Agreements
Country
Statutory
Instrument
Germany,
1967 No 25
Federal Republic of
1971 No 874
Dividends
Interest
Royalties
15% (ST)
(No TC)
Full (ST)
Full (ST)
Government
pensions
Other
pensions/
annuities
No relief
Full (ST)
Ghana
1993 No 1800
No relief
121⁄2% (ST)
Note 1
121⁄2% (ST)
Full (N & R)
No relief
Note 2
Greece
1954 No 142
No relief
Full (ST)
Full (ST)
No relief
Full (ST)
Grenada
1949 No 361
Full (ST)
(No TC)
No relief
Full (ST)
No relief
No relief
Guernsey
See Jersey
Guyana
1992 No 3207
No relief
15%
(ST - 3 mths)
Note 1
10%
Note 2
Full (N & R)
Full
Hungary
1978 No 1056
No relief
Full
Full
Full
(UK N excl)
Full
Iceland
1991 No 2879
15%
Full
Full
Full (N & R)
Full
India
1993 No 1801
Note 1
15%
15%
(ST - 3 mths)
Note 1
20%
Note 2
No relief
Full
Indonesia
1994 No 869
15%
10%
Note 1
15%
Note 2
Full (N & R)
No relief
Ireland
Republic of
1976 Nos 2151
and 2152
15%
Note 1
Full
Full
Full
Note 2
Full
Isle of Man
1955 No 1205
See Jersey
Israel
1963 No 616
15% (ST)
Full (ST)
Note 1
No relief
Full (ST)
1971 No 391
15% (ST)
(No TC)
Italy
1990 No 2590
15% (ST)
10%
(ST - 3 mths)
Note 1
8%
Full (N & R)
Full
Jamaica
1973 No 1329
15%
12 1⁄2%
(ST - 3 mths)
10%
No relief
Full (ST)
Japan
1970 No 1948
10%
(ST - 3 mths)
10%
Full
Note
Full
10%
(ST - 3 mths)
Note 1
10%
Full (N & R)
Full
Note 2
1980 No 1530
Jersey
1952 No 1216
Note
Kazakhstan
1994 No 3211
BMSD 12/99
15%
No relief
HELP SHEET IR304
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8 OF 20
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Other
Income
Article
Notes
Yes (ST)
Yes (ST)
(Tr Ad excl)
1. Full relief in certain circumstances.
2. Pensions are exempt from tax in Ghana and subjection to tax is a condition for relief.
No
No
No relief for individuals because they are never subject to tax in Grenada.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
2. No relief for cinema, TV and radio broadcasting royalties.
Yes
Yes
(Tr Ad excl)
Yes
(Tr Ad excl)
1. 10% or full relief in certain circumstances.
2. 15% or 10% in certain circumstances.
No
1. Full relief in certain circumstances.
2. 10% in certain circumstances.
Yes (Tr excl)
1. Full relief available to Charities and Pension Funds.
2. The pensioner must be a sole Irish national.
Yes (ST)
1. 15% for certain cinema and TV royalties.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
Yes (ST)
There is no relief for companies entitled to special tax benefits in Jamaica.
Pensioner must be a national of Japan or admitted to Japan for permanent residence.
Yes (Tr excl)
No relief under the Double Taxation Convention is due. But relief for doubly taxed dividends and debenture
interest may be available by way of unilateral relief. Unilateral relief cannot be claimed on this Help Sheet. If you
wish to claim unilateral relief, please contact FICO (Non-residents) St John’s House, Merton Road, Bootle,
Merseyside, L69 9BB.
Yes
(Tr Ad excl)
BMSD 12/99
1. Full relief in certain circumstances.
2. NIRPs relievable under the Other Income Article.
HELP SHEET IR304
PAGE
9 OF 20
continued over
Digest of current Double Taxation Agreements
Country
Statutory
Instrument
Dividends
Interest
Royalties
Government
pensions
Other
pensions/
annuities
Kenya
Note 1
1977 No 1299
15% (ST)
15% (ST)
Note 2
15% (ST)
Full (ST)
Full (ST)
Kiribati
1950 No 750
No relief
Full (ST)
No relief
Full (ST)
1974 No 1271
15% (ST)
Korea
Republic of
1996 No 3168
No relief
10%
(ST - 3 mths)
Note 1
10%
Note 2
Full (N & R)
Full
Kyrgystan
see USSR
Latvia
1996 No 3167
No relief
10%
Note 1
10%
Note 2
Full (N & R)
Full
Lesotho
1997 No 2986
Note 1
No relief
10%
10%
Full (N & R)
Full
Lithuania
see USSR
Luxembourg
1984 No 364
15%
Full
5%
No relief
Full
Note
Macedonia
see Yugoslavia
Malawi
1964 No 1401
No relief
Full (ST)
Note
No relief
Full (ST)
Malaysia
1979 No 302
No relief
1973 No 1401
15% (ST)
15% (ST)
15% (ST)
Note 1
No relief
Full
1979 No 302
1997 No 2987
Note 2
No relief
10% (ST)
Note 3
8% (ST)
Full (N & R)
Full
Note 4
15%
Note 1
10% (ST)
10% (ST)
Full (N & R)
Full
No relief
Note
15% (ST)
Full
(UK N excl)
Full
Malta
1995 No 763
Mauritius
1981 No 1121
1987 No 467
15%
Mexico
1994 No 3212
No relief
15%
Note 1
10%
Full (N & R)
Full
Moldova
see USSR
Mongolia
1996 No 2598
No relief
10%
(ST - 3 mths)
Note 1
5%
Full (N & R)
Full
Note 2
Montenegro
see Yugoslavia
BMSD 12/99
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HELP SHEET IR304
For the Non-Residence and Foreign Pages
Other
Income
Article
Notes
Yes (ST)
1. There is unlikely to be any relief available because the subject to tax conditions will not be met.
2. Full relief to the Government of Kenya (the subject to tax condition doesn’t apply).
No
Yes
(Tr Ad excl)
1. 15% or full relief in certain circumstances.
2. 2% for use of or right to use industrial, commercial or scientific equipment.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
2. 5% for use of industrial, commercial or scientific equipment.
Yes
(Tr Ad excl)
1. Took effect from 6 April 1998.
Yes
(Tr excl)
No relief on NIRPS.
No
No relief for cinematograph film royalties.
No
1.
2.
3.
4.
Yes
No relief for film, radio or TV broadcasting royalties.
New Treaty takes effect 6 April 1999.
Full relief in certain circumstances.
No relief on NIRPs.
Yes (ST)
(Tr Ad excl)
1. Dividend relief available to individuals only.
Yes (ST)
(Tr excl)
Full relief in certain circumstances.
Yes
(Tr Ad excl)
1. 5%, 10% and full relief in certain circumstances.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
2. No relief for NIRPs.
BMSD 12/99
HELP SHEET IR304
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11 OF 20
continued over
Digest of current Double Taxation Agreements
Country
Statutory
Instrument
Dividends
Interest
Royalties
Government
pensions
Other
pensions/
annuities
Montserrat
1947 No 2869
Full (ST)
No (TC)
No relief
Full (ST)
No relief
No relief
Note
Morocco
1991 No 2881
No relief
10%
Note
10%
No relief
Full
Myanmar
(formerly Burma)
1952 No 751
Full (ST)
(No TC)
No relief
Full (ST)
Note
No relief
Full (ST)
Namibia
1962 No 2788
No relief
No relief
Full (ST)
Note
No relief
Full (ST)
Netherlands
1980 No 1961
15%
Full
Full
Full (N & R)
Full
New Zealand
1984 No 365
15%
Note 1
10%
Note 2
10%
Full
Full
Nigeria
1987 No 2057
No relief
121⁄2% (ST)
Note 1
121⁄2% (ST)
Full (N & R)
Note 2
Full
Notes 2 and 3
Norway
1985 No 1998
15%
Full
Full
Full (N & R)
Full
Oman
1988 No 2568
Note 1
No relief
Full (ST)
Full (ST)
Full
(N & R) (ST)
Full (ST)
Pakistan
1987 No 2058
No relief
15%
Note 1
12 1⁄2%
Full (N & R)
Full
Note 2
Papua
New Guinea
1991 No 2882
No relief
10%
Note 1
10%
Full (ST)
Full (ST)
Philippines
1978 No 184
25%
15%
Note 1
25%
Note 2
No relief
Full
Note 3
Poland
1978 No 282
15%
Full
10%
Full (N & R)
Full
Portugal
1969 No 599
15% (ST)
(No TC)
10% (ST)
5% (ST)
No relief
Full
Romania
1977 No 57
15%
10%
10%
Note
Full
(UK N excl)
Full
Russian
Federation
1994 No 3213
Note 1
No relief
Full
Full
Full (N & R)
Full
St Kitts & Nevis
Note
1947 No 2872
No relief
No relief
Full (ST)
No relief
No relief
Serbia
See Yugoslavia
Sierra Leone
1947 No 2873
Full (ST)
(No TC)
No relief
Full (ST)
No relief
Full (ST)
BMSD 12/99
HELP SHEET IR304
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12 OF 20
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Other
Income
Article
Notes
No
Pensions are not subject to tax in Montserrat.
Yes (ST)
Full relief in certain circumstances.
No
No relief for motion picture film royalties.
Yes (ST)
5% for patent royalties.
Yes (Tr excl)
No
1. Relief available to individuals only - none for executors or trustees
2. Full relief in certain circumstances.
No
1. Full relief in certain circumstances.
2. Relief available if the pension is paid for an employment which terminated before 6.4.79 or for an annuity
under a contract concluded before 6.4.79.
3. No relief for NIRPs.
Yes (Tr excl)
Yes (Tr excl)
1. Took effect from 6 April 1996.
No
1. Full relief in certain circumstances.
2. There is no relief for NIRPs.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
No
1. 10% or full relief in certain circumstances.
2. 15% for films, TV and radio broadcasting royalties.
3. No relief for purchased annuities.
Yes
Yes (ST)
Yes
15% for patent royalties
Yes (Tr excl)
1. Took effect from 6 April 1998.
No
There is no relief for individuals because they are not subject to tax in St Kitts & Nevis.
No
BMSD 12/99
HELP SHEET IR304
PAGE
13 OF 20
continued over
Digest of current Double Taxation Agreements
Country
Statutory
Instrument
Dividends
Interest
Royalties
Government
pensions
Other
pensions/
annuities
Singapore
1997 No 2988
Note 1
No relief
15%
Note 2
15%
Note 2
Full (N & R)
Full (ST)
Slovak Republic
See Czechoslovakia
Slovenia
See Yugoslavia
Solomon
Islands
1950 No 748
No relief
Full (ST)
No relief
Full (ST)
1974 No 1270
15% (ST)
South Africa
1969 No 864
15% (ST)
(No TC)
10% (ST)
Full (ST)
No relief
Full (ST)
Spain
1976 No 1919
15%
12%
(ST - 3 mths)
10%
Full (N & R)
Full
Sri Lanka
1980 No 713
No relief
10%
Note 1
10%
Note 1
Full
(UK N excl)
Full (ST)
Note 2
Sudan
1977 No 1719
15%
15% (ST)
10% (ST)
Full
(UK N excl)
Full
Swaziland
1969 No 380
15% (No TC)
No relief
Full
Full
Note 1
Full
Sweden
1984 No 366
15%
Full
Full
Full
Note
Full
Note
Switzerland
1978 No 1408
Full
Full
Full (N & R)
Full
1982 No 714
15%
Tajikistan
See USSR
Thailand
1981 No 1546
15% (ST)
25% (ST)
Note 1
5% (ST)
Note 2
Full (N & R)
No relief
Trinidad
and Tobago
1983 No 1903
20%
10%
Note 1
Full
Note 2
Full (N & R)
Full
Note 3
Tunisia
1984 No 133
No relief
12%
Note
15%
Full (ST)
Full (ST)
Turkey
1988 No 932
No relief
15%
Note
10%
Full (N & R)
Full
Turkmenistan
See USSR
Tuvalu
1950 No 750
No relief
Full (ST)
No relief
Full (ST)
1974 No 1271
BMSD 12/99
15% (ST)
HELP SHEET IR304
PAGE
14 OF 20
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Other
Income
Article
Notes
Yes
1. Took effect from 6 April 1998.
2. Rate applies to income arising before 31 December 1999. 10% thereafter.
No
Yes (ST)
Yes
No
1. Full relief in certain circumstances.
2. There is relief for alimony under the pensions article. The subject to tax condition does not apply.
Yes
Yes
Note 2
1. The pensioner has to be both resident and ordinarily resident in Swaziland.
2. Interest is excluded.
Yes
(Tr excl)
The pensioner must be a national of Sweden.
Yes
(Tr excl)
No
1. 10% or full relief in certain circumstances.
2. 15% (ST) for patent, certain film, radio and TV royalties.
Yes
1. Full relief in certain circumstances.
2. 10% for patent royalties and royalties for cinematograph films and films and tapes for radio or TV
broadcasting.
3. There is no relief for NIRPs.
Yes
10% in certain circumstances.
Yes
(Tr excl)
Full relief in certain circumstances.
No
BMSD 12/99
HELP SHEET IR304
PAGE
15 OF 20
continued over
Digest of current Double Taxation Agreements
Country
Statutory
Instrument
Dividends
Interest
Royalties
Government
pensions
Other
pensions/
annuities
Uganda
1993 No 1802
No relief
15%
Note 1
15%
Full (N & R)
Full (GP-1)
Ukraine
1993 No 1803
No relief
Full (ST)
Full (ST)
Full (N & R)
Full
USA
1980 No 568
15%
Full
(ST - 3 mths)
Full
Note 1
Full (N & R)
Full
Note 2
USSR
Note
1986 No 224
No relief
Full
Full
Full (N & R)
Full
Uzbekistan
1994 No 1770
No relief
5%
(ST - 3 mths)
Note 1
5%
Full (N & R)
Full
Venezuela
1996 No 2599
No relief
5% (ST)
Note 1
7% (ST)
Note 2
Note 3
Note 3
Vietnam
1994 No 3216
Note 1
No relief
10% (ST)
Note 2
10% (ST)
Full (N & R)
Full
Yugoslavia
Note
1981 No 1815
Note
15%
10%
10%
Full (N & R)
Full
Zambia
1972 No 1721
15% (ST)
10% (ST)
10% (ST)
No relief
Full (ST)
1981 No 1816
15% (ST)
1982 No 1842
20% (ST)
10% (ST)
Note 1
10% (ST)
Full (N & R)
Note 2
None
Note 3
Zimbabwe
BMSD 12/99
HELP SHEET IR304
PAGE
16 OF 20
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Other
Income
Article
Notes
Yes
(Tr excl)
1. Full relief with certain circumstances.
Yes
(Tr Ad excl)
Yes
(Tr excl)
1. No relief for royalties from natural resources, films and radio or TV tapes.
2. Includes alimony.
Yes
The UK will apply this treaty with all territories of the former USSR until such time as new agreements
take effect.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
Yes
(Tr Ad excl)
1. Full relief in certain circumstances.
2. 5% restriction for patent royalties and information concerning industrial, scientific or commercial experience.
3. No relief for proportion of pension in respect of employment in UK.
Yes
(Tr Ad excl)
1. Took effect from 6.4.1995.
2. Full relief in certain circumstances.
Yes
The UK will apply this treaty with all former Yugoslav Republics until such times as new agreements
take effect.
Yes (ST)
Yes
(Tr excl)
BMSD 12/99
1. Full relief in certain circumstances.
2. The pensioner must have been subject to tax in Zimbabwe on the income from the employment which
now pays the pension.
3. Pensions paid for employment outside the UK and NIRPs can be considered under the Other Income Article.
HELP SHEET IR304
PAGE
17 OF 20
continued over
BMSD 12/99
HELP SHEET IR304
PAGE
18 OF 20
HELP SHEET IR304
For the Non-Residence and Foreign Pages
Claim by a non-UK resident for relief from UK tax under the terms of a Double Taxation Agreement
'u'
1(a) I was not resident in the UK for the whole of 1999-2000 and have ticked box 9.2 in the Non-residence etc. Pages
1(b) I have claimed split year treatment by ticking box 9.6 in the Non-residence etc. Pages
/
Period treated as not resident in the UK during 1999-2000
2
/
to
/
/
/
/
I was resident for tax purposes, during the period referred to in 1(a) or 1(b) in a country with which the UK has a
Double Taxation Agreement
Name of country of residence
/
Period resident there during 1999-2000
/
to
3(a) Having considered the provisions of the Double Taxation Agreement between
the United Kingdom and
I claim to be a resident of
Accordingly I am:
• deducting any earnings and tax stated below in arriving at the amounts entered in boxes 1.8 and 1.11 of the Employment Pages
• excluding any other income or gains stated below from my UK Tax Return on the grounds that they are exempt from UK tax under
the terms of the Double Taxation Agreement above.
*Period or date
income/gains arose
Type of income/gains
Amount of
income/gains
** UK tax
deducted
at source
(if any)
/
/
to
/
/
£
£
/
/
to
/
/
£
£
/
/
to
/
/
£
£
/
/
to
/
/
£
£
/
/
to
/
/
£
£
* If a period is not relevant, enter the date only on the left hand side.
** Exclude any UK tax already repaid to you or included on a separate
claim already made to the Revenue.
Total UK tax
deducted at source £
3(b) I also claim partial relief from UK tax in respect of the following items of income under the provisions of the Double
Gross amount
of income
Maximum
rate of UK
tax under
DTA
Amount of
UK tax
chargeable
A
B
AxB=C
(If UK dividends - see note under
‘Partial relief’ on page 3.)
UK tax paid
at source
(tax or tax
credits)
Partial relief
claimed
D
%
£
£
£
£
%
£
£
£
£
%
£
£
£
£
%
£
£
£
£
%
£
£
£
HELP SHEET IR304
PAGE
19 OF 20
Total partial
relief claimed
Article number
of DTA under
which partial
relief claimed
D-C
£
Note that tax on stock dividends is not relievable under Double Taxation Agreements
because it is notional tax which is not repayable.
BMSD 12/99
include this figure
in box 9.35 on the
Non-residence etc.
Pages
indicated below.
Taxation Agreement between the UK and
Accordingly I am excluding this income from my UK Tax Return.
Nature of income
Article of
DTA under
which
exemption
claimed
£
Include this figure
in box 9.35 on the
Non-residence etc.
Pages
continued over
HELP SHEET IR304
For the Non-Residence and Foreign Pages
4.
Has an application for full or partial relief at source been previously submitted to, and approved by,
FICO (International) Nottingham (formerly the Inspector of Foreign Dividends)?
Yes
No
Yes
No
Yes
No
5(b). Have you submitted any other claim to FICO (Non-Residents) Bootle for the year ended 5 April 1999?
Yes
No
6.
Yes
No
If Yes, what is their reference?
If No, do you want to make such an application for the future?
5(a). Is your other UK source income (that is excluding the income shown in the table
on page 19, and any income in respect of which an in-year claim has been separately
made to FICO, Nottingham), less than personal allowances claimed by you?
If you have ticked Yes, FICO will consider whether any additional repayment is due.
Were you born before 6 April 1935?
If Yes, please read the note 'If you were born before 6 April 1935' on page 2.
Additional information (see page 2)
Declaration
1.
I am beneficially entitled to the income shown in the table on page 19.
2.
To the best of my knowledge and belief all the particulars given on this form are correct.
3.
I claim relief from UK tax as shown in the table on page 19.
Signature
BMSD 12/99
Date
HELP SHEET IR304
PAGE
20 OF 20