IHTM27172 - Certification of tax paid: Sweden

When a DT credit is due, you may give a provisional allowance but the case should not be closed until the payment has been certified by the Swedish authorities. There is no special form for a certificate; the parties should be instructed to obtain from the Swedish authorities a statement showing:

• (a) the total tax attributable to the property in question (exclusive of interest and penalties)
• (b) the property and its value on which that tax was charged
• (c) the date of payment of that tax
• (d) that the tax was computed in accordance with the Convention
• (e) that the tax is final
• (f) that no application for a refund of tax is now pending or authorised and that, if hereafter a refund is made, due notice will be given to this Office.

The Swedish authorities will send the certificate in the form of a letter directly to this office.

If on receipt of the certificate you encounter any difficulty in calculating the tax attributable to property, please seek advice from TG.

• The credit given cannot exceed the amount of UK tax payable on the property concerned.

A certificate of IHT paid similarly takes the form of a letter issued at the application of the parties. It is prepared by TG and sent to the Swedish authorities, with a copy to the applicant.

If there is any adjustment of tax after a certificate has been issued, please refer the file back to TG for the issue of an amending certificate.