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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Input the following note on USRC system “Attachment to U.K. Form not included (spoke/corresponded) with applicant on MM/DD/YYYY.”

If the applicant requested other countries, and the applicant is eligible, issue the certificates for those countries.

If the taxpayer doesn’t reply after 30 days (60 days International) close the case following procedures in IRM 21.8.4.3.6, Working Status Reports

  1. It is in response to the IRS requesting attachments

Associate the U.K. Forms to the original application and process

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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