Chapter INTM423040
| Published date | 09 April 2016 |
| Record Number | INTM423040 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
In the UK there is no set form of presentation of a MAP request. A person should present their case in writing to the UK Competent Authority at the address set out at the conclusion of this Statement.
Multilateral Applications and Multi-year ApplicationsThe UK seeks to work MAP cases in the most effective manner. In appropriate cases, where the relevant treaties allow, the UK will engage with other tax authorities to work MAP cases multilaterally. If the relevant treaty network does not provide a mechanism to work multilateral cases, the UK will seek to work the bilateral cases in a co-ordinated manner and make use of exchange of information powers where this will help resolve the cases efficiently.
Where the UK receives more than one MAP request for the same issue over a number of years, the UK will seek to deal with all the request in a co-ordinated manner.
Information Requirements
HMRC requires that sufficient information and documentation is provided to enable the UK Competent Authority to fully assess the request for MAP. A detailed list of the information and documentation requirements in respect of requests under a tax treaty (drawing on the guidance in MEMAP) and requests under the EUAC (set out in paragraph 5 of the Code of Conduct) can be found at INTM 423130.
Specific treaties, however, may state that certain information must be provided before it is accepted that a case has been presented for the purposes of starting the period after which arbitration may be invoked. Other countries may also have more extensive domestic information requirements. It is therefore advisable to consult the relevant tax treaty and any public guidance on the matter provided by the UK’s treaty partner if presenting a case to that partner.
Time Limits for Submitting a MAP Request
In accordance with TIOPA 2010, section 124(1), in order to invoke MAP under a UK tax treaty, it is necessary for a person to present a case showing why taxation has arisen that is not in accordance with the terms of the treaty.
Where MAP is invoked under one of the UK’s tax treaties, TIOPA 2010, section 125(3), requires that a case must be presented before the expiration of:
- the period of 6 years following the end of the chargeable period to which the case relates; or
- such longer period as may be specified in the tax treaty
The time limit for invoking MAP will therefore depend upon the specific terms of the particular UK tax treaty under which MAP is invoked. In older...
To continue reading
Request your trial