[UK] Non-residents tax relief under double taxation agreements 

As we deal with worldwide payroll professionals, we deal with all sorts of questions.  Something that we are often asked at the Global Payroll Association is how individuals can claim part or full relief from UK tax on UK income if they are non-resident and the country they live in has a double taxation agreement (DTA) with the UK.

Therefore, we would like to point readers to updated guidance from HMRC on this issue:

• HS304 guidance (which includes information about the types of tax relief that may be claimed and information about the countries the UK has a DTA with)
• The HS304 claim form for tax year 2018/19 that was added to gov.uk on the 25^th of July 2019

We hope that you find this information helpful.

As we deal with worldwide payroll professionals, we deal with all sorts of questions.  Something that we are often asked at the Global Payroll Association is how individuals can claim part or full relief from UK tax on UK income if they are non-resident and the country they live in has a double taxation agreement (DTA) with the UK.

Therefore, we would like to point readers to updated guidance from HMRC on this issue:

• HS304 guidance (which includes information about the types of tax relief that may be claimed and information about the countries the UK has a DTA with)
• The HS304 claim form for tax year 2018/19 that was added to gov.uk on the 25^th of July 2019

We hope that you find this information helpful.