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HMRC internal manual

International Manual

DT applications and claims: Income from Estates

How to give relief by ‘looking through’

A repayment claim will be supported by an R185 (Estate Income) (or an R185E) tax certificate prepared by the personal representative(s) showing the rate(s) at which the sources of income have been taxed.

It should be possible to identify the sources of income from the R185 (Estate Income). If so, you should apply relief at the treaty rate for the type of income. It may not be possible to identify the sources of income on an R185E; if so you will need to find out what they are. Remember that you will have to open an SA enquiry to ask for the information you need. See INTM331200 for guidance on how to open an enquiry. You should ask the claimant or their representative for a breakdown of the underlying sources of income arising to the estate.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)