Case study 1
Eligibility analysed before the entity certificate was completed
A foreign company was about to certify eligibility for a reduced rate because its residence and the article both appeared to fit. We stopped the form and ran the eligibility test on its own, working through the entity type, its ownership and the nature of its activity. The conclusion supported part of what had been assumed and not the rest. The engagement produced a certificate completed on the analysis rather than on the assumption, a file recording how each answer was reached, and a certificate the payer accepted without query.
Case study 2
Expired certificates found across a payer relationship
The client's payments had dropped without explanation and the assumption was that the payer had reconsidered the treaty position. It had not. The certificates on file had simply lapsed. We established what the payer held for each entity in the group and when each document was dated, refreshed the ones that had expired, and set the renewal dates against the client's own calendar. The engagement produced current certificates for every paying relationship and a reminder schedule, so the reduced rate is not lost again to a document quietly going out of date.
Case study 3
Rejected entity certificate reworked on the correct article
The payer rejected the certificate and gave no reason beyond a reference to the treaty claim section. We reconstructed the claim from first principles: the entity type, the article that applies to that type of entity rather than to the income in general, and the eligibility test behind it. The original form had matched the income and ignored the entity. The engagement produced a corrected certificate accepted at the next payment run and a written note of the analysis, which the client now reuses for its other US payers.
Case study 4
Individual contractor certifying residence and the treaty article
A non-resident individual invoicing a US client had been withheld on from the first payment because no certificate had ever been given. The individual form needs residence and the article, and that is all it needs, which made the work quick once the article had been identified rather than guessed. The engagement produced a completed certificate lodged with the payer before the following invoice, and a return for the year in which the full statutory rate had already been applied, which is the only route to recovering it.
Case study 5
Recovering withholding applied while a certificate was rejected
Payments had been made at the full statutory rate over a period in which the entity's certificate was sitting rejected on the payer's file. Two pieces of work were needed and they ran in parallel: fixing the certificate so the next payment is correct, and filing the return that recovers what has already gone. We did both. The engagement produced an accepted certificate, a filed return claiming the amounts withheld, and a record tying each withheld payment to the statement supporting it.
Case study 6
Group certifying the same entity type to different payers
A group with several US payers had completed certificates at different times and to different standards, so the same entity was described one way to one payer and another way to the next. Inconsistency invites a question from any of them. We settled the entity's classification and the article once, then reissued every certificate on that single basis. The engagement produced a matched set across all the paying relationships and one working paper behind them, so a query from any payer is answered from the same file.
Case study 7
Treaty Rate Refused Because the Paperwork Was Missing
A reduced rate under a treaty is available only where the payer is satisfied the recipient is resident in the treaty country. The certificate and the withholding form are what make the rate available at source instead of recoverable a year later.
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Case study 8
Two Passports, Two Returns, One Income
Dual citizenship does not let you choose which country taxes you. The work is establishing residence, applying the treaty article that governs each income type, and preparing both returns from one set of figures so they agree line for line.
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