HM Revenue & Customs

Article of the Double Taxation Agreement (DTA)

HM Revenue & Customs will check all of the following on receipt of a request:

If a customer has more than one source of income (falling under the same or different Articles), they should consider the Article in respect of each source.

For further information follow the links below.

INTM162030

INTM153000

DT2140

Tax treaties in force