Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 13 Sep 2023 16:24:51 GMT by res-non-dom Ben
This regards interest payments on monies kept in a German bank account. As a UK resident but non-domiciled my foreign earnings are exempt if not remitted back to the UK. Sadly as a standard procedure German banks tax at source. In order to have the source tax reimbursed I need the certificate of residence. Question 1 to fill out form: "Please enter below the Article of the countries Double Taxation Agreement (DTA) under which your request regarding this income is being made. Article of the DTA " What needs to be filled in? Article 4 regards residence and article 11 interest payments if I am not mistaken? Question 2 to fill out form: "Do the Subject To Tax provisions apply to this foreign income? Please refer to the Double Taxation Agreement for the relevant country. Subject to Tax provisions - Please enter Yes or No:" This point of perspective of the question is not clear in my case. I am charged the tax but at the same time I am exempt from it. what would be the correct entry for the form? I suppose I fill out "YES"? Would "NO" mean no basis for a claim? Question 3: Because of the past low interest rates the current interest are only less than 5 GBP. Is there a minimum threshold for the certificate to be issued? The bank insists on having the certificate! Thank you.
Posted Thu, 21 Sep 2023 08:58:54 GMT by HMRC Admin 20 Response
Hi res-non-dom Ben,

Article 4 is correct for Germany.  
Please see INTM162090 - UK residents with foreign income or gains: certificates of residence: meaning of subject to tax with regards
to the meaning of subject to tax and there is no minimum threshold for a Certificate of Residence to be issued.

Thank you.

You must be signed in to post in this forum.