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Double taxation occurs when the same income is taxed in two different countries.
To prevent double taxation, agreements have been made with other countries to allow relief from income tax in one of the countries. This booklet goes into detail about the relief arrangements. IR20 IR20 Residents and non-residents. This booklet describes the residence rules and how to work out whether or not you are resident in the UK for tax purposes. This booklet explains how the income from your investments in the UK and your UK pension will be taxed if you live or retire abroad.