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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims - Exchange of information and correspondence with overseas tax authorities: Routine exchange of information material

Exchange of information material that is routinely sent to the tax authorities of a claimant’s country of residence includes

  • duplicate copies of uncertified claim forms
  • forms 99FD (see INTM333930)

This material is sent to Centre for Research and Intelligence (CRI, part of HMRC Risk & Intelligence), which has responsibility for passing it on to the overseas tax authorities.