INTM333920 - Double Taxation applications and claims - Exchange of information and correspondence with overseas tax authorities: Routine exchange of information material

Exchange of information material that is routinely sent to the tax authorities of a claimant’s country of residence includes

• duplicate copies of uncertified claim forms
• forms 99FD (see INTM333930)

This material is sent to Centre for Research and Intelligence (CRI, part of HMRC Risk & Intelligence), which has responsibility for passing it on to the overseas tax authorities.