INTM330530 | Double Taxation applications and claims: Certification by overseas tax authorities: Routing of certified applications/claims

With the exception of the countries listed below, the overseas tax authorities should send certified applications/claims direct to HMRC. The reason for this is protection against fraud. You need to watch out for and refer to Technical Advice Group, CAR Personal Tax International Advisory at the outset any form on which suspicious alterations have been made.

For applications/claims made by residents of the following countries, the tax authorities will certify the form and give it back it to the applicant/claimant to send to HMRC:

• Canada

• Finland

• Germany

• Spain

• Japan

• Zimbabwe