UK HMRC has published a competent authority agreement signed with Austria regarding the issuance of tax residency certificates under the 1969 Austria-UK tax treaty, which are needed to claim treaty benefits. The agreement was signed by the UK on 3 August 2020 and by Austria on 4 August 2020.
Due to the COVID-19 Pandemic, HMRC officers certifying claims are not physically present in HMRC offices and are unable to physically stamp and sign claim forms as normally required. Therefore, to ensur…