INTM330520 - Double Taxation applications and claims: Certification by overseas tax authorities: Which applications/claims require certification?
Claims which must be certified
The categories of DT applications/claims outlined below should be certified by the tax authority of the overseas country.
- All DT applications/claims in respect of interest, royalties, pensions, annuities, and income falling within 鈥榦ther income鈥� articles. You do not need to insist on certification where the amount is trivial. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- First claims for repayment of tax deducted from property income dividends
- All categories of DT application/claim from residents of Switzerland.
Normally, the overseas tax authority will complete a 鈥榗ertification box鈥� on the form. For United States residents however, a separate certificate is provided by the US tax authorities.