IHTM27168 - Certification of tax paid: Republic of Ireland

Where a DT credit is due, you may give a provisional allowance but the case must not be finalised until the payment has been certified by the Irish authorities. There is no special form for a certificate: instruct the taxpayer to write to the Office of the Revenue Commissioners, Capital Taxes Branch, Dublin Castle, Dublin 2, asking that Office to state:

• a. the total gift/inheritance tax attributable to the property in question (exclusive of interest and penalties)
• b. the property and its value upon which that tax was charged, and (only where donees/successors of different consanguinity are involved) the manner in which the property and the tax have been attributed to individual donees/successors
• c. the date of payment of that tax
• d. that the tax was computed in accordance with the Convention
• e. that the tax is final
• f. that no application for a refund of tax is now pending or authorised and that, if hereafter a refund is made, due notice will be given to this Office.

The Capital Taxes Branch will send the certificate in the form of a letter directly to this Office, and a copy to the applicant.

If on receipt of the certificate you encounter any difficulty in calculating the tax attributable to property, please seek advice from TG.

The credit given cannot exceed the amount of tax payable in the UK on the property concerned.

Certification of IHT paid

A certificate of UK IHT paid similarly takes the form of a letter issued at the application of the parties. If you receive a request for a certificate refer the papers to TG once the tax is finalised and paid.

If a certificate of tax paid cannot be issued on application - because the amount of tax has not been finalised and paid - an explanation should be given to the taxpayer together with a reminder that it is open to them to lodge a provisional claim for a credit with the Irish authorities (there is a six year time limit - Article 9).

If there is any adjustment of tax after a certificate has been issued, the file must be referred back to TG for the issue of an amending certificate.