Hi all,
Facts....
Every year, a HS304 form has been submitted alongside the tax return to claim relief for double taxation (non-resident client). This relates to private pensions, under the PA but where tax was paid under a BR code.
This year, no tax has been suffered so can I assume the HS304 is not required? I cannot find a definitive answer...
Does anybody know if it is only needed where there is tax to reclaim or does it also serve as a means of 'exempting' the gross income itself (in which case I would submit the form)?
Thanks,
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