»Ê¹ÚÌåÓýapp

Where a double taxation credit is claimed for tax imposed in Italy or the taxpayer or agent asks for a certificate of the Inheritance Tax paid for the Italian authorities refer the file to Technical for advice.

»Ê¹ÚÌåÓýapp provisions of the Convention only cover UK Inheritance Tax that is due on death. »Ê¹ÚÌåÓýappy do not cover tax due on immediately chargeable lifetime transfers.

To consider a claim for double taxation, we will need:

• the assessment of Italian tax, clearly evidencing the assets on which Italian tax has been charged, and their value and
• evidence of payment to the Italian tax authority - e.g official receipt