A client of mine has suffered tax in germany on this dividend income. The rate of tax is 26.375% and HMRC will only grant relief on 15%. I understand that it may be possible to reclaim the excess from the German Tax authorities. My client is Uk resident.
I have obtained the application form and note that it must be countersigned by HMRC. Can anyone advise to which HMRC office the form should be sent for signature.