This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

Double Taxation applications and claims - Exchange of information and correspondence with overseas tax authorities: Claims for non-DT income

Forms 99FD

If you receive a claim for non-DT income (on form A1, C1 or C8) you should complete a form 99FD for all claimants resident in any country where there is a Double Taxation Agreement (DTA) except Isle of Man, Jersey and Guernsey. The information is forwarded to the overseas tax authorities under the exchange of information article of the relevant DTA.

You should complete form 99FD as follows

  • for residents of Sweden and USA, each time you receive a claim
  • for residents of other DTA countries, only the first time you receive a claim.

If there is more than one holding of securities included in the claim you should report the largest.

If you receive an enquiry from the overseas tax authorities about a form 99FD report you should send the file to Specialist Personal Tax, PT International Advisory.