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Posted Wed, 14 Aug 2024 09:40:17 GMT by Paul Weller
Colleagues In relation to the matter in the subject line of this query, in liaison with my tax advisor in Germany we have found online both a general form and accompanying notes for tax relief under DTAs, and also a specific German form and accompanying notes. My understanding is that we should use the German specific ones, which are also shorter/ask fewer questions because presumably tailored to the specifics of the German-UK DTA. But it was not 100% clear to either myself or my tax adviser here if one form and notes are more contemporary than the other/if the general form might have superseded the specific one for Germany. Therefore, in order that I can provide evidence to my tax adviser what is the HMRC view on which form and guidance should be used, could you kindly provide me with the webpage link of the form and guidance notes that we should use for any claim for tax relief under the German-UK DTA. With thanks, apologies for needing to cross-check this likely simple matter to reply to, but hoping that the reason why I am asking will be understood, and best wishes
Posted Wed, 28 Aug 2024 09:12:10 GMT by HMRC Admin 8 Response
Hi,
The DT individual form is a HMRC form.  Some versions are tailored to certain countries, such as Germany.  
These forms for Germany can be found at:
Double Taxation: treaty relief (Form DT-Individual (Germany)
While it does not matter to HMRC whether the generic form or the country specific form is used, the other country involved may choose to reject the generic form in favour of the tailored form.  We would suggest the tailored form. 
Thank you.
Posted Wed, 28 Aug 2024 10:06:26 GMT by Paul Weller
Thank you for this reply which is helpful, although please note that the link you have provided goes to the following message: Page not found If you entered a web address, check it is correct. You can browse from the homepage or use the search box above to find the information you need. Status code: 404 In the light of which, especially so my tax adviser in Germany can have confidence that any version of the advised form that I find is a correct and up to date one, it would be helpful if you could kindly post the correct link With thanks and best wishes
Posted Thu, 29 Aug 2024 14:46:47 GMT by HMRC Admin 19 Response
Hi,

We can confirm that the link is now working.

Thank you.

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