INTM333950 | Double Taxation applications and claims - Exchange of information and correspondence with overseas tax authorities: What to include in a letter to the overseas tax authorities

When writing to overseas tax authorities your letter should include

• the full name and address of the applicant/claimant

• the name of the overseas tax office and their reference number

• a reference to the ‘Exchange of Information’ article (quote the Article number) of the Double Taxation Agreement (DTA)

• the reason for your letter (for example, an explanation of why relief has not been allowed)

• a photocopy of the claim.

The Technical Adviser should sign the letter.