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HMRC internal manual

Double Taxation Relief Manual

Non-residents: UK income: returns and reports: enquiries by FICO - SA

Under Self Assessment procedures FICO (International) will be the designated case owner of any enquiries in respect of a claim to repayment of withholding tax deducted for 1996/97 or later years. Form 4450/2(Claim) will be used for these cases. An application to receive royalties gross or under deduction of tax at a reduced rate is not a claim within Self Assessment, and form 4450/2(Application) will be used for these. FICO will liaise with the District, Special Compliance Office and Subject Divisions to ensure that all aspects of the claim are considered.

The District should only contact the royalty payer’s agent in his capacity as agent for the company which pays the royalties, not as agent for the overseas claimant. Unless otherwise agreed with FICO, FICO will be responsible for all contact with the claimant.

Any concerns the District may have about the claim should be made known to FICO who will co-ordinate any necessary action.