A UK resident relative of one of my clients has inherited a surprise USD 15,000 share of an Individual Retirement Account in the US. He has suffered a 30% US tax deduction. I have established that the 30% deduction is correct but I have read that in certain circumstances it is possible to reclaim all or part of the tax suffered. Does anyone know what these circummstances are and how he could go about making a claim? From what I can tell, the only route (if any) would be to apply direct to the IRS - and I would have no idea where to start with that.