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HMRC internal manual

Double Taxation Relief Manual

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.