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Irish RCT withholding tax

From which authority should this be reclaimed?

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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.

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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 revenue.ie after submitting the certification forms.

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to Tim Vane
13th Dec 2018 16:52

Thank you

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