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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual Guidance by country: Pakistan: Relief from Pakistan Tax

United Kingdom companies and individuals wishing to claim relief from Pakistan tax should make their claim on Form IT81-A, except that claims for relief by companies in respect of royalties should be made on Form IT81-B. Copies of these forms are obtainable from the Pakistan tax authorities. The forms provide for the completion of a certificate by the United Kingdom authorities. If the necessary conditions are satisfied (see INTM162030), the officer should complete, sign and stamp the certificate on each form and return it to the claimant for transmission to the Pakistan authorities (as indicated on the form). One copy is for retention by HMRC.

Apart from royalties, pensions and annuities, no special forms for claiming relief from Pakistan tax under the agreement are available in this country. Claimants should write to Member (Income Tax), Central Board of Revenue, CDA Block 3, Islamabad, Pakistan.

A residence certificate (see INTM162030) will be required in support of these claims.