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  • HMRC not providing necessary document

    Good morning, I about to receive foreign dividends from Iceland but in order to do this, I need to fill up a form RSK 5.42; application for exemption from Icelandic taxation under Double Taxation Agreement (DTA). The purpose of the Double taxation treaties, I am not wrong, is in short to prevent double taxation, fiscal evasion and last but not least exchanging information about these matters, however, it seems like none of the authorities, Icelandic and British, want to make it easy. I was asked to provide a CoR as proof of my fiscal residence in the UK to the Icelandic authorities, I did, back at the beginning of May, but this has got rejected and instead, they request the dedicated form to be stamped by HMRC. Reading HMRC website, "How to apply for a certificate of residence to claim tax relief abroad", it says that if the other country gives you a form to certify residence, this is to be sent to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS. I called as it is not clear where do they return the form. After a long wait, I was told the form will be sent in return to my home. I sent the form to HMRC along with a letter explaining the situation. I sent it via Royal Mail and it was delivered and signed on the 11th of June. I have subsequently called HMRC to understand why I am not receiving the form. They confirmed receipt and the gentleman that took the phone the last time said he will write a note for this to get done quick. A month later, no news of the form. I continue having to call and being on hold with the music on the auto response for hours. Why is that a citizien that is trying to do things right has to be putting so much effort? What's the reason for HMRC to not simply stamp the document and return it to me so I can conclude the legal process? Thank you in advance