IHTM27175 - Foreign property: Double Taxation Conventions: Italy

Where a double taxation credit is claimed for tax imposed in Italy or the taxpayer or agent asks for a certificate of the Inheritance Tax paid for the Italian authorities refer the file to Technical for advice.

The provisions of the Convention only cover UK Inheritance Tax that is due on death. They do not cover tax due on immediately chargeable lifetime transfers.

To consider a claim for double taxation, we will need:

• the assessment of Italian tax, clearly evidencing the assets on which Italian tax has been charged, and their value and
• evidence of payment to the Italian tax authority - e.g official receipt