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A relief to avoid double taxation where two or more countries tax the same income, profits or gains. In the corporate context, the aim of double taxation relief is to avoid tax distorting commercial decisions relating to the expansion of business overseas.
Check HMRC 's 'Double-taxation digest' for countries that have an agreement with the UK, and how income like pensions and interest is taxed....Use the correct form depending on whether you're resident in: Australia. Canada. France. Germany. Ireland. Japan. New Zealand. Netherlands.
What is a HS304? HS304 is the name of the form and corresponding guidance document that you need if you are a UK non resident and want to reclaim UK tax under Double Taxation Agreement rules.
It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.
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