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HMRC internal manual

International Manual

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

For applications for relief at source or repayment claims by companies the proper officer of the company, or any person authorised to act on the company’s behalf, should sign the declaration.

The proper officer of a company is

  • for a body corporate, the secretary or the person acting as secretary of the company
  • where a liquidator has been appointed, the liquidator
  • for an unincorporated body, the treasurer, or person acting as treasurer of the company

A company, but not a company in liquidation, may authorise any person to act on its behalf. You may therefore accept declarations signed by accountants, banks, law firms or others on behalf of a company. You will not normally need documentary evidence of their authority.

If, exceptionally, you think you do need evidence you should consult Specialist Personal Tax, PT International Advisory.