Note:

If a Form 8802 requests a U.K. certification, and certification for other countries, a separate record must be established for the U.K. certification. The U.K. cover letter must be checked on the input screen to print the U.K. cover letter locally.

The IRS will send confirmation of certified U.K. claim forms only to requestors that submit three copies of their claim form, along with a self-addressed stamped envelope.

U.K. ACT Claim forms are generally filed in duplicate with the Philadelphia campus when the first claim is filed for the certification period. All subsequent claims for the same certification period can be sent directly to the Inland Revenue International Centre for Non-Residents, Fitz Roy House, P.O. Box 46, Nottingham, England, NG2 1BD.

U.K. claims forms filed in duplicate at the Philadelphia campus are retained by the U.S. residency unit for six months.

If

Then

1. Only one form is submitted by the applicant

Check the United States Residency Certification (USRC) Database for a prior certification.

2. A prior certification is located for the certification period

Forward the form to the Director of Foreign Dividends without certification.

3. A prior certification is not located for the certification period

Certify, if eligible, and forward to the U.K.

Multiple tax years may be received on one form filed by an applicant. Certify each tax year requested.