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HMRC internal manual

Double Taxation Relief Manual

Philippines: Relief from Philippine tax

No special forms are available in this country for the purpose of claiming relief from Philippine tax under the agreement.

Anyone wishing to make such a claim should write to the office of Under-Secretary de Roda, Department of Finance, Agrifina Circle, Manila, Philippines.

A residence certificate (see INTM162030) will be required in support of the claim.