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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: 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.