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HMRC internal manual

International Manual

Double Taxation applications and claims: applicants/claimants: International associations: How you deal with claims and applications by international associations

If you receive a claim on grounds of residence outside the UK by an apparent international association, you will need to establish both the legal and residential status of the association.

In order to do so, you will need to find out:

  • the date and place of establishment of the association,
  • whether it is claimed that the association is a legal entity under the laws of the country in which it was established,
  • the address of the principal office and of any office in the UK,
  • the names and residential addresses of any permanent officers, who may well be appointed rather than elected,
  • the names and residential addresses of the persons who hold and administer the funds, and who control the activities of the association, and
  • where the meetings or assemblies are held.

It would also be helpful to see any document relating to the establishment of the association, and governing its purpose and administration.

This information will enable you to establish whether the association can be regarded as:

  1. Managed and controlled outside the UK (MCOUK) for the purposes of claims to relief under UK domestic legislation, (subject to the agreement of your authorising officer), and
  2. For “FOTRA” securities, the beneficial owner of its assets for the purpose of claiming relief from UK income tax.

You will then be able to decide whether relief may be available in respect of FOTRA securities or foreign dividends.