Where a double taxation credit is due, you may give a
provisional allowance but the case must not be closed until the
payment has been certified by the French authorities. The form used
for the certification is form No. 50.
If a credit seems appropriate, send two prints of form No.
50 to the parties. Ask them to complete the forms and return both
copies to us so that we can send the Forms 50 to France. When you
receive the completed form No. 50’s, please send them to TG,
for onward transmission to France.
In due course, we will receive a certified form No. 50 back
from France. The certified form should be checked carefully, and
the necessary credit allowed. If you are uncertain about any aspect
of the certified form No. 50, or if you think that the Convention
may not have been correctly applied, please refer the case to TG,
with a note of your view.
A certificate of IHT paid is given on the French form No. 5180
once the IHT is finalised and paid.
A stock of that form is held TG. It must be completed in
triplicate and after completion, must be returned to us.
After checking (it is important that the forms No. 5180 are
not marked in any way), they and the file should be sent, with a
note of any error or omission, to TG. When the case is closed TG
arranges for two copies to be certified and sent, with a schedule
of any necessary amendments, to the French authorities. The third
copy of the form is retained on our file. The parties do not
receive a copy of the certified form, but they should be notified
of the despatch of the certificate to France, and a copy of any
amendment appended to the form should be sent to them.
