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HMRC internal manual

International Manual

HM Revenue & Customs
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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.