A4.453 Exemption notices

A4.453 Exemption notices

HMRC may make regulations governing the issue of exemption notices (see Condition D in A4.451). The current regulations are within SI 2004/26221.

An exemption notice is only given for payments of interest; as regards exemption for payments of royalties, see A4.454.

An exemption notice will only be given on a request from an officer or agent of the applicant2.

A request for exemption must provide3:


    •     a certificate that conditions (A)–(C) in A4.451 are satisfied


    •     a certificate that the anti-avoidance provision in ITTOIA 2005, s 765 (see A4.451) does not apply


    •     proof of the residence for tax purposes

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