Share this content

Irish RCT withholding tax

From which authority should this be reclaimed?

Didn't find your answer?

Search AccountingWEB

Client has suffered around £20k in Irish RCT withholding tax.

UK liability for the year is circa £10k.

Is there an order in which reclaim should be made.  That is, are we obliged to make a Double Taxation Relief claim to HMRC before trying to claim the balance from Ireland or should we attempt a full reclaim from the Irish tax authority and then make a claim for DTR if this claim is restricted?

Any advice would be greatly appreciated.


Please login or register to join the discussion.

13th Dec 2018 13:38

You cannot claim relief in the UK for taxes that were incorrectly levied in other jurisdictions.

EDIT - for the avoidance of doubt this means you must do an RCT reclaim from after submitting the certification forms.

Thanks (1)
to Tim Vane
13th Dec 2018 16:52

Thank you

Thanks (0)
Share this content