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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Romania: Relief from Romanian tax

No special forms are available in this country for the purpose of claiming relief from Romanian tax under the agreement. Anyone wishing to make such a claim should write to the Ministerul Finantelor Directia Veniturilor, Statului, Bucharest, Romania.

A residence certificate (certifying that the claimant is a resident of the United Kingdom in accordance with the agreement) may be required in support of any claim. Such a certificate can be obtained from the claimant’s tax office (see INTM162030).