One of the purposes of Double Taxation Conventions is to provide
rules for the exchange of relevant information between the two
contracting countries.
To exchange information we must send a bulletin (form 730 -
IHTM27164) detailing the assets on
which the other country might have a claim. What information is
provided in the bulletin depends largely on the domicile (
IHTM13000) of the deceased. Remember
that this applies to property that a taxpayer becomes beneficially
entitled to following a death or a capital distribution from a
settlement.
Convention partners will send us bulletins to notify us that
we may have a claim to tax. For example, F2092 from the USA, or
CA52 from Ireland.
