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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Russia: relief from Russian Federation tax

No forms are available in this country for the purpose of claiming relief from Russian tax under the agreement. Anyone wishing to make such a claim should write to Federal Tax service, 23 Neglinnaya Str., 127381Moscow Russia.

Forms available from the Taxation Service of Russia are:

1011DT (2002) (refund of Russian tax except for tax on dividends and interest);

1012DT (2002) (refund of Russian tax on dividends and interest).

Forms 1011DT and 1012DT are available via the official Internet site of the Ministry of Taxation of the Russian Federation. The forms include spaces for HMRC to certify, where appropriate, that the claimant is a resident of the United Kingdom.

The guidance in INTM120080 should be observed when a certificate of residence is issued. The certificate should be signed by an Inspector and stamped.

To obtain relief from Russian Federation tax, the certificate must be validated under the “apostille” procedure. This procedure confirms that a signature, seal or stamp appearing on a document is genuine. The Legalisation Office of the Foreign and Commonwealth Office (FCO) is responsible for this procedure and is able to validate the signature of an HMRC Inspector without the prior involvement of a notary public.

When the Inspector has signed and stamped the certificate it should be returned to the claimant. The claimant should forward the certificate to the FCO at the following address to obtain the “apostille”:

Legalisation Office

Foreign & Commonwealth Office

PO Box 6255

Milton Keynes

MK10 1XX

The claimant is required to make a payment direct to the FCO who will return the document(s) direct. Claimants must obtain the apostille from FCO in accordance with the procedures outlined on the FCO web-site