UK tax applies to worldwide income of UK residents and the UK income of non-residents.

When other countries adopt the same approach it is clear that some income may be taxed twice:

• Firstly in the country where it arises
• Secondly in the country where the taxpayer is resident.

Double taxation relief enables you to reclaim some of this tax.

The Double Tax Treaties which legislate this relief are often extremely complicated and hard to understand.

Eaves and Co can provide assistance on claiming any reliefs available.