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HMRC internal manual

International Manual

Double Taxation applications and claims: refusal of relief: What to do if relief is not available - applications for relief at source under Double Taxation treaties

This guidance is not relevant if you have an application for relief at source together with a claim for repayment. Instead, you should follow the guidance at INTM331025.

If, when considering an application for relief at source, you decide that relief is not available under the treaty you should write to the applicant or agent and

  • give your reasons for not allowing relief
  • say that if the applicant or agent disagrees (with your reasons) they should explain why
  • add that if you do not accept their explanation you will issue a formal notice of decision against which they will be able to appeal.

If the applicant or agent writes and disagrees with your reasons for not allowing the relief you should refer your file to Specialist Personal Tax, PT International Advisory.

Technical Advice Group will consider whether to refer the matter to CSTD Business, Assets & International, Base Protection Policy Team for a formal notice of decision. You can find some background information about this at INTM157030.