Under Self Assessment procedures FICO (International) will be
the designated case owner of any enquiries in respect of a claim to
repayment of withholding tax deducted for 1996/97 or later years.
Form 4450/2(Claim) will be used for these cases. An application to
receive royalties gross or under deduction of tax at a reduced rate
is not a claim within Self Assessment, and form 4450/2(Application)
will be used for these. FICO will liaise with the District, Special
Compliance Office and Subject Divisions to ensure that all aspects
of the claim are considered.
The District should only contact the royalty payer's agent
in his capacity as agent for the company which pays the royalties,
not as agent for the overseas claimant. Unless otherwise agreed
with FICO, FICO will be responsible for all contact with the
claimant.
Any concerns the District may have about the claim should be
made known to FICO who will co-ordinate any necessary action.
