Article of the Double Taxation Agreement (DTA)

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

• reason and date for which certification is required (INTM162030)
• General descriptions of the Articles normally present in a DTA - can be found in INTM153000, although customers should always check the particular DTA under which they intend to make a claim as the contents may vary from one to another
• DT2140
• Tax treaties in force

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