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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Finland: Claims for relief under the agreement

There are no special forms for United Kingdom residents claiming relief from Finnish tax on dividends, interest royalties or other income.

In respect of dividends, interest and royalties claimants should notify their name, address, date of birth and United Kingdom tax reference number to the Finnish payer of the income.

If tax is deducted from the income at a rate which exceeds the rate under the agreementor if the claim is in respect of other income within Article 23, repayment should be claimedfrom the Finnish authorities, giving the same information as mentioned above, together with evidence of the receipt of the income.

Claimants should write to Verohallitus (National Board of Taxes), PO Box 325, 00531, Helsinki 53, Finland.