German DTA form for relief at source from UK income tax & claim for repayment of UK income tax

I have some questions for clarification arising from this form: 1.) When the taxation authority in Germany is asked to include "subject to this country's tax on the income shown in this form by reference to the amount of £.... remitted to this country" can you clarify: (a) what the meaning of "remitted" is in this question - does that mean the amount subject directly to German taxation, or also what, under the DTA, Germany does not directly tax takes into account for its Progressionvorbehalt for determining the level at which one is taxed? Or does it mean how much tax one actually had to pay in Germany? (b) should the German tax authority use official German exchange rates or if UK rates to express this amount remitted in sterling? - both of which, though, seem to offer only exchange rates for specific months rather than for a year? Under question 8 to the customer, when it asks "Do you remit to your country of residence all of the income from the sources that you show in this form", again, but in this context, how is one to understand and apply the intended meaning of "remittance", given that how one understands that also impacts on the sub-question below of "If no, how much of the income, if any, do you remit". Does remittance in this context mean that any income concerned (eg. pensions) are for one's disposal in one's other country of residence, even if such income is initially paid into a UK bank account? In Part E it would appear that it is not possible for any repayment of tax due to be made electronically into one's bank account as is possible with Self-Assessment repayments? If that is currently so and a cheque might be issued for such a repayment, for how long is such a cheque valid given that it would not be possible to pay it in at a non-UK bank if receiving it at one's non-UK residential address?

Hi,
We can only provide general information / guidance in this forum.  For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on:
Self Assessment: general enquiries,
contact our webchat facility at:
Contact HMRC
or seek professional advice.
Thank you.