IHTM27182 - Double Taxation Relief: credit for relief claimed before grant

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

The Pre-grant Investigator must ask the taxpayer for a written undertaking to produce acceptable evidence of payment of the foreign tax and to pay any further IHT which may then be found to be payable.

If the LPRs are resident outside the UK we must see evidence of payment of the foreign tax in the form of the assessment of the foreign tax (or other document showing details of the property charged) and the official receipt.