INTM330520 - Double Taxation applications and claims: Certification by overseas tax authorities: Which applications/claims require certification?

Claims which must be certified

The categories of DT applications/claims outlined below should be certified by the tax authority of the overseas country.

  • All DT applications/claims in respect of interest, royalties, pensions, annuities, and income falling within ‘other income’ articles. You do not need to insist on certification where the amount is trivial. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • All claims for repayment of tax deducted from property income dividends
  • All categories of DT application/claim from residents of Switzerland.

Normally, the overseas tax authority will complete a ‘certification box’ on the form. For United States residents however, a separate certificate is provided by the US tax authorities.

Where an agent acts on behalf of a claimant making a DT application/claim, HMRC will accept a letter from the claimant as sufficent evidence of authorisation. Further details can be found here: Authorising an agent to deal with your tax affairs- GOV.UK