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Posted Tue, 22 Oct 2024 05:29:59 GMT by babyboss88
Hello,
I'm a director and shareholder of a UK limited company ("Company"). I am based in Hong Kong, not a UK tax resident, and provided a shareholders loan to the Company. I am charging interest expenses to the Company based on market rate.
As UK and Hong Kong has double tax treaty arrangement, I am trying to obtain a relief from UK interest withholding tax from HMRC through Form DT Individual.
There are two applications in the form:
(1) For the period that interest withholding tax has not paid by the Company, apply for relief at source from UK interest withholding tax requirement, and
(2) For the period with withholding tax that has been paid by the Company through form CT61, claim refund from HMRC.
There are two submissions of Form DT Individual made, first on late Jun 2024, and later resubmitted on early Sep 2024 with further information provided. There are no feedback on the Form DT Individual submissions until now (22 Oct 2024). I also checked with HMRC hotline but they are unable to locate the form given I do not have NI number that they can be referenced to. I have provided the loan agreement as well as my HK Certificate of Resident Status issued by HK Inland Revenue Department in Form DT Individual submissions.
My question is, given there is no feedback from HMRC in my Form DT Individual submissions and follow up calls with HMRC hotline, and the Company's annual tax return shall be filed soon after Company's year-end, with the supporting of loan agreement and HK Certificate of Resident Status issued by HK Inland Revenue Department, when I file the Company's corporation tax return, can I:
(1) for the period with interest withholding tax that has been paid by the Company, regard as refundable item Due from HMRC in the Company’s balance sheet, and
(2) for the period that interest withholding tax has not been paid by the Company, apply for regarding this as for relief at source from UK interest withholding tax requirement?
Are there any other suggestions on the next steps?
Any direct line or email that I can check with?
Looking forward for your reply.
Regards, babyboss88
Posted Fri, 25 Oct 2024 11:39:51 GMT by HMRC Admin 13 Response
Hi
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. We cannot progress chase cases either. 
Customers with more complex enquiries often engage the services of a professional advisor or accountant and this may be something you wish to consider.
Regarding the FORM DT Individual. 
We can only direct you to Check when you can expect a reply from HMRC or Income Tax: general enquiries for progress chasing
The CT61 return is used by companies to report & pay the income tax deducted from company payments. 
This tax is applicable to interest. 
For further information please refer to guidance at: Corporation Tax: return of Income Tax on company payments (CT61)
Thank you

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