INTM336920 - Double Taxation applications and claims: foundations, establishments and associations: What type of claims will you see
Concerns in any of the countries listed in INTM336910, except Liechtenstein, may make DT claims, subject to relevant treaty provisions. They may also make claims on form A1 for repayment of tax deducted from interest payments on 바카라 사이트śFOTRA바카라 사이트ť (바카라 사이트śFree Of Tax to Residents Abroad바카라 사이트ť) securities or from foreign dividends.
Concerns in Liechtenstein will make claims on form A1 for repayment of tax deducted from interest payments on FOTRA securities or from foreign dividends.
In addition you could see FOTRA claims on form C8 and foreign dividends claims on form C1 from banks in the UK on behalf of foundations, establishments or associations in those countries.
You may also see DT, FOTRA or foreign dividend claims from similar concerns in other countries.
For guidance about the cases you should refer to Specialist Personal Tax, PT International Advisory; see INTM336930.