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HMRC internal manual

Double Taxation Relief Manual

Estonia: Relief from Estonian Tax

The Estonian Ministry of Finance has introduced regulations establishing rules for certifying the residence of taxpayers for tax treaty purposes.

  • In addition to certifying a taxpayer’s residence, HMRC must also certify that the taxpayer is the beneficial owner of the income
  • Credit institutions may no longer certify the residence of their clients
  • Certificates of residence for legal persons are valid for 36 months from the date of issue, if the facts certified in the relevant claims remain the same during that period.

To receive a reduction of withholding tax rates or to claim exemption from Estonian tax under the treaty, a resident of the United Kingdom must send a Form TM3 to the Estonian tax authorities. The Form TM3 can be seen on the Estonian authorities web-site (

The address of the Ministry of Finance is 1 Suur-Ameerika, Tallinn EE 0100,Estonia.