Double Taxation: Treaty Relief (Form DT-Individual)

John is trying to fill out the form “Double Taxation: Treaty Relief (Form DT-Individual)”, found in https://www.gov.uk/government/publications/double-taxation-treaty-relief-form-dt-individual, in order to inform the HMRC that he now permanently resides in Greece and thus claim relief at source from United Kingdom (UK) Income Tax and seek repayment of UK Income Tax already withheld at source. He intends to submit his (last) self assessment tax return as a UK resident for 2022/23 but will not be a UK tax resident for 2023/24 and hence the need to submit this form. In Part A of the form he is meant to enter his residential address but it is unclear whether to enter his new Greek address or the UK address that is on record with the HMRC (and where he can still receive correspondence). Can you please assist? Calling the self-assessment helpline resulted in over one hour of holding time before giving up.

Any feedback from an HMRC administrator please?

Hi pjb12345,

If he is currently residing in Greece then this will be his residential address.  
He can update his residential address with HMRC and also update a correspondence address if he
wishes his correspondence sent to another address other than the residential one.

Thank you.

 

Hi, I've filled in a application for relief at source from UK tax (Form Australia Individual). This has been stamped and forwarded to HMRC from the ATO several months ago but my tax code hasn't been amended. Do I need to do anything to get an NT tax code or will this happen automatically when the form has been processed by you ?

Hi,

It will be issued when the claim is processed. We do have a backlog at present but you can contact us using the link below chase it up.

Non-UK residents: Income Tax and Capital Gains

Thank you.

I find Brummie Slade's experience (and the reply by the HMRC admin) quite disturbing... Why should it be taking "months" for the claim to be processed? In John's case (see above), he is about to submit a similar application for relief at source based on the Greece/UK DT agreement and the thought that it would take "months" to process is totally unacceptable... To the HMRC admin: please elaborate on why there is so much backlog and what can be done about it.

Hi pjb12345,

Due to staff being re deployed during covid, a large backlog arose which we are still trying to work our way through.

Thank you.

From my experience it depends on the situation as to whether you have a backlog or not. When I actioned my pension earlier this year my tax code was amended and I'd received a letter in Australia within 2 weeks advising I had a tax debt. By the way pjb12345 I'm still waiting and I've used the link provided and had no reply apart from the automated response to say it had been received.

Yes Brummie Slade, I would not be at all surprised if the processing of requests "to pay less or no tax" are delayed whereas the "tax to pay" submissions are prioritised. To the HMRC: is there a way to officially complain about this?

Hi pjb12345,

Please see below link on how to make a complaint.

Make a complaint about HMRC

Thank you.

I have now submitted Form DT-Individual twice, both occasions using DHL courier, HMRC had no record of the 1st delivery and so the 2nd attempt. This was sent to my daughters address in the U.K. who then posted by Royal Mail recorded delivery to the BX9 address, delivery was confirmed by EDM. On calling today, I am advised that there is no record on “The System”, at a cost of £70.00 for each courier this time a send it.

Hi Brian Johnston,
We are unable to review personal matters in this forum.
For an answer to a personal question of this nature, you would need to contact our Self Assesment helpline:
Self Assessment: general enquiries
Thank you.