»Ê¹ÚÌåÓýapp

No special forms are available in this country for claiming relief from Georgian tax under the agreement.

Persons wishing to claim relief should apply by letter addressed to the Ministry of Finance, 70, 1. Abashidze Str, 380062 Tblisi, Georgia.

»Ê¹ÚÌåÓýapp instructions in /manual/international-manual/intm120080 should be observed where the claimant’s United Kingdom Inspector issues a certificate of residence on request. »Ê¹ÚÌåÓýapp certificate should be signed by an Inspector and impressed with the office’s date stamp.

To obtain relief from Georgian tax, the certificate must be validated under the “apostilleâ€� procedure. This procedure confirms that a signature, seal or stamp appearing on a document is genuine. »Ê¹ÚÌåÓýapp Legalisation Office of the Foreign and Commonwealth Office (FCO) is responsible for the procedure and is able to validate the signature of an HMRC Inspector without the prior involvement of a notary public.

When the Inspector has signed and impressed the certificate with the office date stamp, this should be returned to the claimant. »Ê¹ÚÌåÓýapp claimant should forward the certificate to the FCO at the following address for “apostilleâ€�.

»Ê¹ÚÌåÓýapp Legalisation Office

Foreign and Commonwealth Office

PO Box 6255

Milton Keynes

MK10 1XX

»Ê¹ÚÌåÓýapp claimant is required to make a payment direct to the FCO who will return the document(s) direct. Claimants must obtain the apostille from FCO in accordance with the procedures outlined on the