Ireland/UK Double Taxation Agreement. Certification of "Form IRL-Individual" and "Form Ireland-Company"

Under the Ireland/UK Double Taxation Agreement, Irish resident individuals and companies may claim relief at source or repayment of tax from the UK Revenue (HMRC) in respect of UK tax on certain sources of income.

Tax and Duty Manual Part 35-01-02 has been updated to clarify:

• the sources of income on which relief/repayment may be claimed,
• how to claim relief/repayment from the UK authorities,
• that Revenue tax the gross UK income and will not give a credit for UK tax deducted on such income.

5 December 2016