INTM333930 - Double Taxation applications and claims - Exchange of information and correspondence with overseas tax authorities: Claims for non-DT income

Forms 99FD

If you receive a claim for non-DT income (on form A1, C1 or C8) you should complete a form 99FD for all claimants resident in any country where there is a Double Taxation Agreement (DTA) except Isle of Man, Jersey and Guernsey. »Ê¹ÚÌåÓýapp information is forwarded to the overseas tax authorities under the exchange of information article of the relevant DTA.

You should complete form 99FD as follows

  • for residents of Sweden and USA, each time you receive a claim
  • for residents of other DTA countries, only the first time you receive a claim.

If there is more than one holding of securities included in the claim you should report the largest.

If you receive an enquiry from the overseas tax authorities about a form 99FD report you should send the file to CSTD, Business, Assets & International, Assets Residence & Valuation.