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HMRC internal manual

Double Taxation Relief Manual

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Double Taxation Relief Manual: Guidance by country: Ireland: Procedure in UK tax office

The Inspector should see that the form has been fully completed in all material respects and that the description of items of income included in the form are adequate for identification by the Irish Revenue Authorities. For claims other than claims to relief at source, the Inspector should check that vouchers for Irish tax are attached.

Where vouchers are not enclosed, the claimant should be asked to send them to the District and should be informed that the claim will be certified and forwarded to the Irish Authorities when they are received.

Where the claimant is a company and the Inspector is in doubt whether he should certify that the company is resident in the United Kingdom for the purposes of United Kingdom tax and the point in question is the place of control of the company, the claim should be sent, with a report, to Revenue Policy International, Business Tax Group.

As regards claims for relief by certain exempt bodies, see DT9888 - DT9889.

Where the claim is in order, the Inspector should complete the certificate on the claim form and the duplicate copy and should retain the duplicate in the taxpayer’s file.

Certification of a claim should not be delayed if there is an enquiry into the amount of assessment to United Kingdom tax in respect of any business or other source of income on which exemption or partial relief from Irish taxes is claimed. Any necessary enquiries should be made at a later stage.

The usual time limit for claiming repayment of Irish tax is ten years from the end of the income tax year to which the claim relates. Where a claim is received for a year which is out of date at the time of certification, the Inspector should note on the certificate the date of receipt of the claim in the tax office.

The certified form (together with Irish tax vouchers where required) should be forwarded as soon as possible after receipt to the Office of the Revenue Commissioners, International Claims Section, Government Offices, Nenagh, Co. Tipperary, Ireland.

Forms L7 which are received from the Centre for Revenue Intelligence (CRI) should not be sent to the Irish Authorities. These forms are sent to TIDO by the Irish Authorities as part of the exchange of information arrangements under the Irish agreement (see INTM156010). Repayments have already been made by the Irish Authorities in respect of the claims shown on these forms and they are sent to tax offices for information purposes. The forms should be treated as information slips.