How do I get a Treaty-Based Residency Form stamped, and where is the original sent?

Question

Accepted Answer

Apply in writing to the Commissioner of Income Tax at taxqi@gibraltar.gov.gi with the form and evidence of your Gibraltar tax residence, and pay the non-refundable £96 fee. Once approved, an electronic copy of the stamped form can be emailed to you or your agent, and the Income Tax Office couriers the original direct to the tax administration of the treaty jurisdiction.
What the form is
Some tax authorities in jurisdictions that have a tax treaty with Gibraltar require their own residence form, certified by Gibraltar, before they will apply treaty benefits such as reduced withholding tax. The Income Tax Office calls these Treaty-Based Residency Forms and stamps them to confirm Gibraltar tax residence. Gibraltar's main agreements are the double taxation agreement with the UK signed on 1 October 2019 and the 2019 UK-Spain tax agreement on Gibraltar.
How to apply
Send a written application for the attention of the Commissioner of Income Tax to taxqi@gibraltar.gov.gi, with the completed form and evidence of your tax residence. The evidence required is the same as for a residence certificate, with primary weight on a Gibraltar identity card or permanent residence certificate, a Gibraltar Health Authority card, utility bills in your name, card spending in Gibraltar and employer confirmation of presence.
Fee
The administration fee is £96 and is non-refundable.
Where the original goes
Once approved, an electronic copy of the stamped form can be emailed to you or your appointed agent. The original stamped form is couriered by the Income Tax Office to the tax administration of the treaty jurisdiction, so you do not need to send it on yourself. Keep the electronic copy for your records and for any follow-up with the foreign authority.

How do I get a Treaty-Based Residency Form stamped, and where is the original sent?

Short answer

Detailed answer

What the form is

How to apply

Fee

Where the original goes