DT4911 - China: Relief from Chinese tax

No special forms are available in this country for the purpose of claiming relief from Chinese tax under the agreement.

Anyone wishing to do so shouldwrite to the General Taxation Bureau, Ministry of Finance, Beijing, People's Republic of China.

To obtain exemption from, or a reduction in, Chinese taxation in accordance with the agreement, a signed and stamped certificate of residence should be supplied by HMRC on request. Where the claimant is a company, INTM120080 gives guidance on issuing a certificate.

The certificate could take the following form:

“The United Kingdom tax authorities certify that, to the best of their knowledge, Mr./Mrs./Miss/company name ……………….is a resident of the United Kingdom within the meaning of the United Kingdom/China double taxation agreement.”