Competent Authority 

Deputy Director CTIAA (Business International)
HMRC

100 Parliament Street, London SWIA 2BQ.
Tel: 020 7147 2789. Fax 020 7147 2649

# For Oil related matters (Petroleum Industry)
Assistant Director/HMRC/Oil & Gas LBS
22 Kingsway, London WC2B 6NR.
Tel: 020 7438 7570. Fax 020 7438 6910

 Organization

 Scope of MAP & MAP APA 

Relief for taxation not in accordance with the Convention.

Interpretation and application of the Convention as required to arrive at solutions for specific cases.

Domestic guidelines & administrative arrangements

Domestic guidelines:

• General guidance on website:
http://www.hmrc.gov.uk/international

• See Statement of Practice 1/11

• Administrative arrangements with the US:
http://www.irs.gov/pub/irs-news/ir-00-79.pdf

Time for filing 

MAP

- 6 years from the end of the chargeable period or as prescribed in the Convention

* Taxpayers should be mindful of other jurisdictions' time limits.

 Form of request 

 Documentation requirement 

MAP
No formal requirements. Taxpayer is expected to supply details of the parties concerned, explaining their connection, the registered office and the Tax Office where their affairs are dealt with, the issue in dispute and the years concerned.

APA
No specific provisions.

 User fees 

 Tax collection / penalty / interest

Other dispute resolution mechanisms 

 Government Website