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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: foundations, establishments and associations: Action required - refer to Specialist Personal Tax, PT International Advisory

We expect to see very few claims from foundations, establishments or associations in Austria, Belgium, France, Germany, Liechtenstein, the Netherlands or Switzerland or from similar concerns in other countries, so please refer to Specialist Personal Tax, PT International Advisory

  • any application for relief at source, or repayment claim by any concern specified in INTM336910 or by any concern that may be of a similar type in any of the countries listed
  • any application for relief at source, or repayment claim by any concern in any other country with one of the words listed in INTM336910 in its name
  • any other application for relief at source, or repayment claim by any concern that you think may be a foundation, establishment, association or something similar in any country where English is not the national language, and
  • any related query or correspondence.

You do not normally need to consult PT International Advisory if you have an application for relief at source, or repayment claim by a foundation or association in an English speaking country. However you should send any such case to PT International Advisory if

  • you have doubts about the nature of a foundation or association (in an English speaking country)
  • you are not sure that it is entitled to claim relief, or
  • other guidance asks you to refer the case.