HMRC have published a revised DT Digest to include more information about UK personal allowances and which categories of non-residents may claim them.

The Digest is a guide to possible entitlement to double taxation relief for certain types of UK income received by the residents of the territories listed in the table. It does not explain the conditions for relief so it will be necessary to refer to the text of the particular double taxation treaty for full details.

Some of the treaties therein have been amended by one or more Protocols, which are published separately with a new Statutory Instrument (SI) number. Any Protocol should be read in conjunction with the text of the original treaty. SI's are available on the website www.legislation.gov.uk

The revised digest can be found at http://www.hmrc.gov.uk/cnr/dtdigest.pdf