IHTM27176 - Exchange of
information: procedure with non-convention countries
Where a taxpayer asks us to
- certify as copy of the HMRC Account/other
account, or
- certify the amount of Inheritance Tax
paid
for a foreign tax authority, with whom we do not have a DTC (
IHTM27161) refer the case to TG. TG
will issue the necessary certificate.
