IHTM27183 | Foreign property: Double Taxation Conventions: Double Taxation Relief: when a claim is made

Where a double taxation credit has been deducted before we have issued the grant and we have a Double Taxation Convention (DTC) with the foreign country, you must:

• consider the provisions of the relevant convention

• and follow the instructions at IHTM27190.

When the taxpayer or agent asks for double taxation relief after the grant has been issued and tax has been paid:

• If the relief is due under a DTC you should consider the terms of that convention and ask for the appropriate certificate of tax paid, or the required evidence for the relevant country. (See IHTM27168 to IHTM27178)

You must not make an interim repayment of tax before we have the evidence we need. If the taxpayer or agent presses for a repayment you should tell them that the collection of tax on the account is always provisional, but once tax has been paid it can only be repaid if it is 'proved to the satisfaction of the Board that there has been an overpayment' (IHTA84/S241 (1)).