INTM157030 | Double taxation relief: information and claims: To whom claims made

Previously claims to tax credit relief were, in law, to be made to the Inspector. Claims to other types of double taxation relief were, in law, to be made to the Board under ICTA88/S788 (6). However now TIOPA10 just makes reference to claims and so these should be made in the normal way. A formal notice of decision on a claim by a resident of another country to exemption or partial relief from United Kingdom tax must still however be given by the Commissioners of HM Revenue & Customs (SI 1970/488).

Where it is considered that the issue of a formal notice is appropriate the claim should be referred to CSTD, Business, Assets & International, Assets Residence & Valuation (for companies, the LBS Double Tax Treaty Team). Where a formal notice of decision on a claim to tax credit relief is required, an Officer of HMRC may issue the notice. However the claim should be referred to CSTD, Business, Assets & International, Assets Residence & Valuation (or the LBS Double Tax Treaty Team) before this is done.