Double Taxation: Treaty Relief (Form DT-Individual)

John is trying to fill out the form “Double Taxation: Treaty Relief (Form DT-Individual)”, found in https://www.gov.uk/government/publications/double-taxation-treaty-relief-form-dt-individual, in order to inform the HMRC that he now permanently resides in Greece and thus claim relief at source from United Kingdom (UK) Income Tax and seek repayment of UK Income Tax already withheld at source. He intends to submit his (last) self assessment tax return as a UK resident for 2022/23 but will not be a UK tax resident for 2023/24 and hence the need to submit this form. In Part A of the form he is meant to enter his residential address but it is unclear whether to enter his new Greek address or the UK address that is on record with the HMRC (and where he can still receive correspondence). Can you please assist? Calling the self-assessment helpline resulted in over one hour of holding time before giving up.

Hi pjb12345,

His residential address should be the one in Greece if this is where he currently resides and if he has a UK address for
correspondence we can include this on his tax record as a correspondence address. 

Thank you.

A related question, I have been a non-tax resident since 2006 and I have rental properties in the UK. I am also about to start receiving a UK pension annuity. I've previously been completing a self assessment tax return, even as a non-tax resident, but never had tax because I'm always below the personal allowance. However with my annuity I'll start paying tax. I'm a tax resident of Switzerland, and pay tax already on my UK rental income. I'm going to complete the form “Double Taxation: Treaty Relief (Form DT-Individual)”, in order to claim relief at source from United Kingdom (UK) Income Tax on my annuity and to claim any tax I may have paid in the meantime. Once I've submitted this form I understand I no long need to submit self-assessment tax returns, am I correct? Further question on timing, If I submit this form in tax year 2023/24 do I still need to complete a self assessment tax return for 2023/24 or do I have to wait for this to be processed by the tax office, which may be in 2024/25, so I still submit one for 2023/24 as my last one?

Hi Robert Lawton,
The double taxation relief claim does not cover rental income and you will still need to declare this to the UK as a non resident landlord.
Further guidance is here:
Tax on your UK income if you live abroad
Thank you. 

Hi, i was living and working in the UK from 2018-2023 however i didn't inform the greek authorities regarding that. During this period I didn't own any assets nor received any income from the greek state during this period. Now i'm trying to inform and make an application to inform retrospectively and as part of this process requested from HMRC a certificate of tax residence to provide it to greek authorities as evidence. I am aware that i will need to validate this certificate with an apostille however on an official documents that instead of the certificate of tax residence i could request a form for the double taxation avoidance agreement to be completed by HMRC without the need to obtain an apostille. Is that correct and if so how can i request it? Please note that currently i live and work in Ireland which makes things more difficult in terms of posting documents etc. Thank you for your time in advance

Hi
You will need to request a letter of confirmation of residence, by completing the certificate of residence form at How to apply for a certificate of residence to claim tax relief abroad.  You will need to include the historical dates you require, but not for a future date.  We cannot issue anything for a future date, as we cannot confirm your future residence status.