Double Taxation applications and claims - Exchange of information and correspondence with overseas tax authorities: What to include in a letter to the overseas tax authorities
When writing to overseas tax authorities your letter should include
- the full name and address of the applicant/claimant
- the name of the overseas tax office and their reference number
- a reference to the ‘Exchange of Information’ article (quote the Article number) of the Double Taxation Agreement (DTA)
- the reason for your letter (for example, an explanation of why relief has not been allowed)
- a photocopy of the claim.
The Technical Adviser should sign the letter.