On 6 August 2020 the Austrian Ministry of Finance announced a bilateral Agreement concluded between Austria and the United Kingdom. The Agreement will be valid from 4 August 2020 until 30 June 2021.
During this period, separate CORs issued by the UK according to their International Guideline https://www.gov.uk/hmrc-internal-manuals/international-manual/intm162000 confirming the type and the amount of income covered by this relevant COR bearing an electronic signature will be accepted. During the above mentioned period, CORs need not to be provided on the reclaim form but will be accepted as a separate document under the above mentioned rules.
Impact on investors: Separate CORs for UK residents is accepted between 4 August 2020 and 30 June 2021.