INTM333710 - Double Taxation applications and claims: arrears of tax: Introduction

An 바카라 사이트˜arrear of tax바카라 사이트™ is any amount of tax which remains unpaid by the taxpayer but is due and collectable.

If relief is due to a non-resident applicant/claimant who has arrears of UK tax, see INTM333720 before you make any repayment of tax or authorise relief at source.