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HMRC internal manual

Double Taxation Relief Manual

Saudi Arabia: Relief from Saudi tax

The Circular state that claims for relief from Saudi tax in excess of the amount chargeable under the double taxation agreement must be made by the Saudi withholder (payer) in writing to the DZIT, along with the following documents:

  • A letter from the recipient of the payment (UK resident) requesting a refund of the overpaid taxes;
  • A certificate of United Kingdom residence issued by HMRC, certifying that the beneficiary is a resident of the UK in accordance with Article 4 of the Agreement and that the amount paid is subject to tax in the UK; and
  • A copy of the withholding tax form used to pay the Saudi tax, together with the bank receipt confirming settlement of the withholding tax with the DZIT.

Note: The UK/Saudi Arabia DTA does not require that the income is subject to tax in order for rlief to be available. If this issue causes difficulties with UK claimants refer the matter to HMRC Tax Treaty Team.