Reading Double Taxation Relief (UK)
I am looking for anyone with experience for getting the relevant certificate from HMRC for tax paid on a PET to offset against CAT payment
Reading the IHT30 Inheritance Tax: application for a clearance certificate (IHT30) - GOV.UK its not clear if this is what has to be sent to HMRC on a per PET basis
or if there is some other format one has to use
any experiences would me most welcome
IHT 30 is a red herring. There is skimpy information at IHTM27168. I don’t believe there is a form, even though HMRC, like the military, usually cannot be mobilised without one. Presumably you are already in contact with HMRC as regards the UK IHT payable and I think all you need to do is ask them for an appropriate letter that will satisfy the CAT unit in Baile Atha Cliath whose address they seem to know already! Things have come a long way since 1922.
Eireann go brach!
Jack Harper
Jack is correct. There is no form to apply to HMRC nor is there any “certificate” as such.
I deal regularly with HMRC with regard to the UK estates of Irish domiciled individuals. Where a taxable UK estate is also liable to Irish capital acquisitions tax (“CAT”), to enable the Irish Revenue Commissioners to grant the relief, they need to receive a letter from HMRC in the format agreed between the two Revenue authorities under the provisions of the Double Taxation Convention between the UK and Ireland. As Jack said, there is no particular form for requesting this. When the IHT aspects have been finalised in an estate where some or all of the beneficiaries will be liable to CAT, I always write to HMRC asking them to send the necessary letter to the Irish Revenue. HMRC certainly know the address! I also ask HMRC to send a copy of their letter to me, so that I will know that it has been sent. The Irish Revenue Commissioners need to receive the information from HMRC, not from the solicitor acting in the estate.
For many years I had the direct fax number of the very helpful officer at HMRC who dealt with double taxation issues, so he always dealt with the matter soon after receiving a fax from me. After he moved elsewhere, I could contact his successor in the same way. I no longer have any particular contact at HMRC for this and, like everything with HMRC these days, sometimes they send the necessary letter soon after being asked but at other times I have to send a reminder.
Eireann go bragh indeed Jack!
Cliona O’Tuama