Where the recipient does not make a claim for relief to FICO
(International) the payer remains liable to account for United
Kingdom tax on that payment. Any application by a United Kingdom
payer for relief should be referred to FICO (International).
Refer an approach by a United Kingdom payer to FICO
(International), who may already have information bearing on the
recipient's title to relief. FICO (International) will ask the
District to obtain any further information which may be required
and will report to it whether the title to exemption or relief has
been established or not.
