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:

  1.  

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

  2.  

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

  3.  

    •     proof of the residence for tax purposes

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial