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How do I claim double tax relief

Nobody wants or needs to be taxed twice. So, if you pay tax in the UK and another foreign country you should apply for foreign tax credits. The UK gives credit for foreign tax paid on money earned overseas either through its extensive range of treaties. Or, where no treaty exists, under unilateral relief. Credit is given on a source-by-source basis and excess foreign tax credits cannot be utilised against other income. Neither can it be carried forward or back.



So if you have income from a source in one country and are resident in another, you may be liable to pay tax in both countries under their tax laws. To avoid ‘double taxation’ in this situation, the UK has negotiated Double Taxation (DT) treaties with more than 100 other countries. Each treaty is called either a ‘Double Taxation Agreement’ or a ‘Double Taxation Convention’, depending on the wording of the treaty. The UK has DT treaties with more than 100 countries. HMRC has a range of forms for residents of these countries to claim relief from UK income tax.

For one to claim a relief one has to go through the double tax treaty and see what it says about the income/gain. Sometimes the treaty provides for an exemption from tax in one of the country’s or a tax credit to offset against the other country’s tax liability etc –

Applications for relief at source and claims to repayment of UK income tax may be made by individuals, corporations or  any other concerns such as partnerships, pension funds, trusts etc

You can use the same application form to apply for relief at source from UK income tax on interest, royalties, pensions or purchased annuities and claim repayment of UK income tax already taken off

Downloadable forms are available for residents of all countries with which the UK has a comprehensive DT treaty. To get the form, please visit HMRC website.

If you need out QL Tax to assist with reviewing the Double tax treaty and assessing your case for a reasonable fee please drop me message on our contact us page and we will get back to you.

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