PAYE81005 - PAYE operation: double taxation claims submitted by non resident individuals: responsible offices

The table below tells you which office processes the different types of claim.

Claim on behalf of	Type of income claimed	Responsible Office	Address / location
Individual	Pension / interest / royalties with PAYE income or SA record	Refer to Taxes Technical Support Gateway and follow the Double taxation action guides	Not applicable
Individual	Royalties, dividends and / or interest only where no NPS record and no SA record	Charities Savings and International 3	Paper post only, send to Charities Savings and International 3, HM Revenue and Customs, BX9 1AJ / DMS scanned post (using the Re-Categorisation Tool) re-categorise to: SPT -CSI -SPT CSI-Bootle1-caseworkers INT
Individual	Trust	CAR Trusts	CAR Trusts, Ferrers House, Nottingham, NG2 1BB
Individual	Real Estate Investment Trusts (REIT)	International	HMRC, Trusts BX9 1EL
Overseas Company	Interest	LBS DT Treaty Team	LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company	Royalties	LBS DT Treaty Team	LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company	Real Estate Investment Trusts (REIT)	International	HMRC, Trusts, BX9 1EL
Overseas Company	Provisional Treaty Relief (PTR)	LBS DT Treaty Team	LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company	EU Interest / Royalties	LBS DT Treaty Team	LBS, Barkley House, Nottingham, NG2 1BA
Overseas Company	Dividends	LBS DT Treaty Team	LBS, Barkley House, Nottingham, NG2 1BA
Irish pension scheme	Rental Income	LBS DT Treaty Team	LBS, Barkley House, Nottingham, NG2 1BA