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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Foreign property: Double Taxation Conventions: certificate of tax paid: Republic of Ireland

All relief under Double Taxation Convention between the UK and the Republic of Ireland takes the form of credit relief.

Where a double taxation credit is due, you may allow the amount claimed in form IHT400 provisionally, but the case must not be finalised until the payment has been certified by the Irish authorities. There is no special form for a certificate. You should instruct the taxpayer or agent to write to:

Office of the Revenue Commissioners,
CAT Unit, Aras Bhrugha,
9-10 Upper O’Connell Street,
Dublin 1,
Republic of Ireland

asking that Office to state:

  • The total gift tax or Inheritance Tax attributable to the property in question (excluding any interest and penalties)
  • The property and its value on which that tax was charged, and (only where there are donees or beneficiaries who are not blood relatives) the manner in which the property and the tax have been attributed to individual donees or beneficiaries.
  • The date that tax was paid
  • That the tax was computed in accordance with the Convention
  • That the tax is final
  • That no application for a refund of tax is now pending or authorised and, if a refund is made in the future, that we will be told about it.

The CAT Unit will send the certificate in the form of a letter directly to this Office, and a copy to the applicant.

If you have any difficulty calculating the tax attributable to property when you have received the certificate, please ask for advice from Technical.

The credit given cannot be more than the amount of tax payable in the UK on the asset concerned.

Certificate of IHT paid

We can also issue a certificate of the IHT paid. This will be a letter that we will send if the taxpayer or agent requests it. If you receive a request for a certificate, refer the papers to Technical once the tax is finalised and paid.

If we cannot issue a certificate of tax paid because the amount of tax has not been finalised and paid you can advise the taxpayer or agent that they can still lodge a provisional claim for a credit with the Irish authorities. There is a six year time limit under Article 9.

If there is any adjustment to the tax after a certificate has been issued, you must refer the file back to Technical to issue an amending certificate.