Section 725A | Recovery of tax paid as a result of section 721

(1)Where any tax for which an individual is liable as a result of section 721 is paid, the individual is entitled to recover the amount of the tax from the person abroad.

(2)For the purpose of recovering that amount, the individual is entitled to require an officer of Revenue and Customs to give the individual a certificate specifying—

(a)the tax year in which income is treated under section 721 as arising to the individual,

(b)the amount of income treated as arising, and

(c)the amount of tax paid,

and any such certificate is conclusive evidence of the facts stated in it.