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HMRC internal manual

International Manual

Double Taxation applications and claims: companies: What you do on receipt of a completed questionnaire 2300Q

When you receive the completed questionnaire 2300Q you should proceed as follows, based on the answers given on the 2300Q.

The claimant company is incorporated in the UK The company is resident in the UK and there is no relief. See INTM333800 
The company’s shares are quoted on a stock exchange You need to check

the registered address

the place at which the directors and shareholders meetings are held

the names and residential addresses of the directors.

If there is no information to show that there is a UK connection you can accept that the company is managed and controlled outside the UK and relief is available. If there is a UK connection (other than a UK paying agent), refer the file to Specialist Personal Tax, PT International Advisory after you deal with the claim.

If any director is resident in the UK, find out the name and UTR of the person and refer the file to PT International Advisory before taking any further action.    
  The company’s shares are not quoted on a stock exchange. Call for any files or information held for the company’s directors.

If you need to make further enquiries about non-residence, let Specialist Personal Tax, PT International Advisory see your draft letter before you issue it. (Additional information may be needed.)

Let PT International Advisory see any reply.