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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Guidance by country: Uzbekistan: relief from Uzbekistan tax

No special forms are available in this country for the purpose of claiming relief from Uzbekistan tax under the agreement Claimaints should write to State Taxation Committee Kadiriy Street 13a, 700195, Tashkent, Uzbekistan.

The guidance in INTM120080 should be observed where HMRC issues a certificate of residence on request. The certificate should be signed by an Inspector and stamped.

To obtain relief from Uzbekistan 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 the 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, this should be returned to the claimant. The claimant should forward the certificate to the FCO at the following address for “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