Last mentioned: Jun 28, 2026
Across the most recent 1 story covering Her Majesty's Revenue and Customs (HMRC) — 100% neutral sentiment, averaging 5/10 impact.
This entity profile aggregates every story where the entity meets our minimum relevance threshold before it is linked here — a story naming this entity only in passing, as competitive context for an unrelated subject, does not qualify. That threshold exists because earlier testing surfaced entity pages cluttered with tangential mentions: a story about two unrelated companies merging could otherwise populate a third company's page simply because it was named once for comparison, with no real event of its own. The timeline below reflects genuine milestones and developments specific to this entity, cross-referenced against the same source-verification standard applied to every story on this site. Sentiment measures the directional read of each development for this entity specifically, not the overall tone of the reporting, and impact weights how consequential a development is rather than how widely it was syndicated across outlets.
Figures are computed live from our source-verified story record — see our methodology for how impact and sentiment are derived.
ITAT Delhi grants relief
ITAT rules that the per-diem is not taxable in India under Article 16 of the India-UK DTAA, reversing the addition.
Tax department adds per-diem to income
During assessment for AY 2017-18, the Income Tax Department adds the per-diem amount (total dispute Rs 17.25 lakh) as taxable salary under Section 5(2).
Assignment ends
Employee completes the UK assignment and returns, with total per-diem payments of Rs 16.17 lakh received during the period.
UK assignment begins
Employee from Bengaluru starts a one-year assignment at the MNC’s UK branch, triggering non-resident status for FY 2016-17.
A landmark ITAT Delhi ruling holds that per-diem payments to a non-resident employee working in the UK are not taxable in India under the India-UK DTAA. The decision clarifies the treaty override on Section 5(2) and provides a strong precedent for cross-border employment taxation.
Source: economictimes.indiatimes.com · economictimes.indiatimes.com
This page surfaces every story mentioning Her Majesty's Revenue and Customs (HMRC) across our legal coverage. We track each entity's appearance over time so readers can trace how the narrative evolves — which developments are isolated incidents, which build into longer arcs, and which reframe how operators in the space think about the entity. Story selection uses the same multi-source verification gate applied across the rest of our coverage.
Read our editorial methodology for how we identify, deduplicate, and score entity references. Our glossary defines the technical terms used across stories on this page, and our trends index contextualizes individual developments against the longer-running legal beat. Cross-entity comparisons live on our compare view.
Entities only appear on this page once the classifier scores them at a minimum 35 percent relevance to the story, filtering out passing mentions. According to that methodology, reviewed July 2026, this follows multi-source corroboration standards recommended by journalism research bodies such as the Reuters Institute for the Study of Journalism.
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| What you see | What it tells you |
|---|---|
| Story count | Number of distinct stories where Her Majesty's Revenue and Customs (HMRC) was a primary or referenced actor. |
| Recency clustering | Whether mentions are concentrated in a recent window (a news cycle) or distributed (a sustained arc). |
| Sentiment distribution | Aggregate sentiment of the stories mentioning this entity, weighted by impact score. |
| Cross-niche links | When the same entity surfaces in our sibling networks, we link to those views to enrich context. |