Double Taxation Applications and Claims: companies: First claims on form A1 (FOTRAs and foreign dividends) from companies
You will see very few claims on form A1. But if you receive a first claim from a company:
- Check whether any ‘stops’ have been filed.
- If so, refer to the Examiner or team (Specialist Personal Tax, PT International Advisory) for whom the stop has been filed, before taking any further action.
If not, and you have not received a completed questionnaire 2300Q, you will need to open an SA enquiry, see INTM331200, to
- issue a 2300Q for completion and
- make any other enquiries that are necessary to deal with the claim
- obtain any other information.