Where a DT credit is due you may give a provisional allowance
but the case must not be closed until the payment has been
certified by the US authorities on Form 742.
You must send the taxpayer two prints of form 742 ask them
to complete the forms and send them to the US authorities at the
address given on the form. One of these copies is certified and
returned to this office and the other is retained by the US
authorities. The certified form must be checked and the appropriate
credit allowed. If you have any difficulty applying the DTC or
calculating the tax attributable to the property please seek advice
from TG.
The US form 706 CE is forwarded to this Office in duplicate for
certification. After checking (it is important that the forms
themselves should not be marked in any way) they and the file must
be send with a note of any error or omission to TG. If the case is
closed TG arranges for one copy to be certified and sent with a
schedule of any necessary amendments to the US authorities; the
other copy is filed. The taxpayer is informed that the certificate
has been sent and is provided with a copy of any amending schedule.
Where a certificate of tax paid cannot be issued on
application because the amount of tax has not been finalised and
paid, an explanation must be given to the taxpayer together with a
reminder that it is open to them to lodge a provisional claim for a
credit with the US authorities (there is a time limit - Article 9).
When the case is ready for certification the application is
referred with the file to TG to issue the certificate.
If there is any adjustment of tax after a certificate has
been issued the file must again be referred to TG for the issue of
an amending certificate.
