INTM368060 - DT applications and claims: FOTRA securities

Exchange of information – form 99

When you receive a claim on form A1 or C8 for repayment of income tax deducted from an interest payment on a FOTRA security you should complete a form 99 for any claimant (individuals, companies, including banks and unincorporated concerns) resident in a country with which the UK has a DTA.

You should complete form 99 the first time you receive a claim.

If there is more than one holding on the claim form you should report the larger or largest. The information entered on forms 99 is forwarded to the taxation authorities of the UK’s treaty partners under the exchange of information article in the DTAs.

If you receive any correspondence from

• another taxation authority about one of these reports
• a claimant or tax adviser about the information exchanged

you should refer the matter to Technical Advice Group.