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HMRC internal manual

International Manual

Clearance under the agreement: Certificate

Where an amount of levy is deducted by the paying agent (either under Part Two or Part Three of the agreement), then the UK resident will receive a certificate from the paying agent.

The certificate will verify the amount cleared and the relevant period. Taxpayers will need to retain this certificate to enable them, in the event of future enquiry, to demonstrate to HMRC that no further liability arises on the relevant amounts of income or gains.