Caution:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Make sure you use a stamp that has the date only. Do not use the USRC Clerical Received Date Stamp.
Staple to the back of the form one certification for each year printed.
Attach any correspondence or letters addressed to the UK Tax Authority to the back of the form. The TE should have all the required documents paper clipped together.
Place the HMRC Form packet in the UK Form basket to be mailed directly to the UK Tax Authority.
Mail the UK cover letter and any remaining certifications back to the taxpayer.
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