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Double taxation digest updated

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HMRC’s Digest of Double Taxation Treaties has been revised to include more information about UK personal allowances and the categories of non-residents that may claim them.

The digest is a guide to possible entitlement to relief for certain types of UK income received by residents of the listed territories. See

Detailed guidance on personal allowances is provided in HMRC's Residence, Domicile and Remittance Basis Manual at RDRM10300.