INTM335050 - 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.