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HMRC internal manual

Double Taxation Relief Manual

Non-residents: UK income: FICO (International)

On a receipt of an authority from FICO (International), check that an 11R register sheet is held for the payer shown on the form. File all exemption authorities in alphabetical order in a sub-folder within the 11R sub-folder unless District practice requires that these be filed in the main file. Staple notices of cancellation of authorities to the original and either leave in the existing run or file in a separate folder.