LAM09270 | Double Tax Relief: Claims under a double taxation agreement

Where the UK has a Double Taxation Agreement (DTA) with a foreign territory, a person who is a resident of the UK within the meaning of the DTA may be entitled to claim relief from certain taxes of that foreign territory if certain criteria are met. Life assurance companies are no different.

In order to assess whether a person is entitled to such relief, the overseas fiscal authority receiving the claim will usually require HMRC to certify that the person is a resident of the UK within the meaning of the DTA. Some fiscal authorities may also require HMRC to confirm that the person fulfils other conditions. See INTM162010.

Some DTAs provide particular benefits to pension schemes. The UK has agreed administrative arrangements with some jurisdictions when a claim relates to treaty benefits available to the pension business of a life assurance company. Specific arrangements have been made with Belgium, Canada, Germany, Japan, the Netherlands, Spain and Switzerland.

Claims made by life assurance companies relating to benefits available to pension schemes included in the DTAs with these countries should contact HMRC at the following address for relevant information and verification of documentation:

[email protected]