Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)

Key requirements

For a non-resident company, obtain a foreign-tax-authority-certified COR identifying the relevant year and treaty residence, with an English version. For current-year claims, the stated COR deadline is 31 March of the following year; prior-year claims generally require it within three months of submission. Late evidence can lead to withdrawal of relief and penalties. A non-resident professional uses signed IR586 where applicable, retained for request rather than routinely submitted. The payer still claims relief through withholding filing. Retain documents for five years and check the actual treaty, not just a calculator result.