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HMRC internal manual

International Manual

Double Taxation applications and claims: signature of declarations: Who should sign the declaration - individuals

Individuals making a claim or an application for relief at source should sign the declaration on the claim form in person.

If two or more people are entitled to the income each beneficial owner should sign the declaration.

Sometimes the declaration is signed on behalf of the claimant or applicant. If you receive a form where someone other than the claimant has signed the declaration and there is no suitable explanation you should

  • ask who signed the declaration and in what capacity
  • explain that the signature of the declaration on a claim form is a statutory duty which cannot be delegated
  • return the form for signature by the claimant or by an attorney or other appropriate person.

You may wish to expand your letter to include details of when it is appropriate for someone other than the claimant to sign the declaration. You will find guidance on declarations signed by an attorney in INTM330320.