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.