Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Guidance by country: Ireland: Claim forms to be forwarded to UK tax office

First claims in respect of the withholding tax on professional fees should be sent by claimants to their United Kingdom tax office for certification by an Inspector. Claims in respect of the Irish withholding tax on fees are required to be re-certified at five yearly intervals.

In other cases, each claim should be sent by claimants to their United Kingdom tax office for certification by an Inspector.