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How to Obtain an HMRC Certificate of Residence for Your Company

A Certificate of Residence (CoR) is a document that can help you avoid double taxation on foreign income. If you're a UK resident and there's a double taxation agreement with the country in question, you can apply for a CoR. The overseas authority dealing with your claim will usually ask HMRC to certify that you're a UK resident, in line with the double taxation agreement. However, HMRC will not issue a CoR if you're not entitled to treaty benefits under the double taxation agreement. The final decision on relief from foreign taxes is made by the relevant overseas authority.


How to Obtain an HMRC Certificate of Residence for Your Company


The Purpose of a Certificate of Residence

The CoR serves to support claims for benefits under a particular Article of a DTA, which is the Article applicable to the relevant income source. HMRC is committed to providing UK residents with assistance in claiming all the benefits they are entitled to under a DTA. Therefore, HMRC will provide customers with a CoR where, to the best of their knowledge, that customer is a resident of the UK.


Conditions for Issuing a Certificate of Residence

While HMRC is committed to assisting UK residents, it may refuse to issue a CoR where it is clear that the customer would not be entitled to those benefits. This means that there may be cases where a resident of the UK will not be able to obtain a CoR because they do not fulfil the criteria of the particular Article under which they intend to claim benefits. The decision as to whether relief from foreign taxes can be granted is ultimately one to be made by the overseas fiscal authority.


The Role of HMRC in the Issuance of a Certificate of Residence

If HMRC has reason to believe that a customer will not be entitled to benefits, they may request further information from the customer before deciding whether a CoR can be issued. In cases where it is not clear whether a customer would be entitled to benefits, HMRC may decide to make a spontaneous exchange of information with the other state to help them come to an informed decision as to whether benefits can be granted.


Information Required by HMRC

To help HMRC decide whether a CoR can be issued, customers are required to provide a certain amount of information when making their request. The specific information required, the checks HMRC will make, and the circumstances in which a request may be refused are outlined in the following guidance. This guidance replaces the guidance issued on 4 January 2013 and which was previously located at INTM162010 to INTM162040.


When applying for a CoR, you need to provide HMRC with several pieces of information. This includes the reason you need a CoR, the double taxation agreement you want to claim under, the type of income you're claiming for, and the relevant income article. You also need to specify the period you need the CoR for, if different from the date of issue. If required by the double taxation agreement, you must confirm that you're the beneficial owner of the income you're claiming for and that you're subject to UK tax on all of the income you're claiming for.


Application Process for Companies

Companies whose tax affairs are handled by the Large Business Service should send CoR requests using the RES1 online service. For CoR pre-order requests, the Large Business Service accepts requests for CoRs earlier than the end of the accounting period. Companies that need a pre-order should email requests to the Large Business Contact Us Mailbox at: contactus.largebusinesslondon@hmrc.gov.uk. This service is only available for December accounting periods.


Other companies where the Local Compliance deal with their tax affairs should send requests using the RES1 online service. If you need to send HMRC a physical document produced by a foreign tax authority to complete, you can mail one to the Corporation Tax Services office.


The Provision of a Certificate of Residence and Its Implications

Customers should be aware that the provision of a CoR will not guarantee that they will be successful in their claim to benefits under the relevant DTA. It will be up to the overseas fiscal authority to determine whether the customer fulfils all the relevant conditions and whether benefits can be granted. However, if a customer believes an overseas fiscal authority has denied them benefits to which they should be entitled to, HMRC will consider engaging with those authorities on the customers' behalf under the Mutual Agreement Procedure for the relevant DTA.


Updates

The guidance for companies applying for a certificate of residence was last updated on 20 July 2023. The address for non-registered pension schemes and trusts has been updated. The links to the RES1 form have been updated to the online RES1 form.



Different Forms to Obtain an HMRC Certificate of Residence for Your Company

A Certificate of Residence (CoR) is a crucial document that can help you avoid double taxation on foreign income. The process of obtaining a CoR involves different forms depending on the type of entity making the application. This article provides a comprehensive guide on the different forms used to get an HMRC Certificate of Residence for your company.


Individuals and Sole Traders

Individuals and sole traders can apply for a CoR using the online service provided by HMRC. If the foreign country provides a form to certify residence, this form should be sent to the Pay As You Earn and Self-Assessment Department of HMRC.


Companies

Companies whose tax affairs are handled by the Large Business Service should send CoR requests using the RES1 online service. For CoR pre-order requests, the Large Business Service accepts requests for CoRs earlier than the end of the accounting period. Companies that need a pre-order should email requests to the Large Business Contact Us Mailbox.


Companies where the Local Compliance deal with their tax affairs should also send requests using the RES1 online service. If a physical document produced by a foreign tax authority needs to be completed, it can be mailed to the Corporation Tax Services office.


Partnerships

Partnerships, including Lloyd’s syndicates, should use the online RES1 form for requests. If the partnership has a Customer Compliance Manager or Customer Coordinator in Large Business, requests should be sent to them. Otherwise, requests should be sent to the Pay As You Earn and Self Assessment Department of HMRC.


Registered Pension Schemes

Registered pension schemes should use form APSS 146E and send it to the address on the form. If the foreign country provides a form to certify residence, it should be sent to HMRC with the form APSS 146E.


Insurance Companies and Unit Trusts

Insurance companies should send requests to the company’s Customer Compliance Manager or Corporation Tax Services office responsible for handling the company’s tax affairs. Unit trusts should use form CISC9 and send it to the HMRC Collective Investment Schemes Centre.


Non-registered Pension Schemes

Non-registered pension schemes should send requests to Trusts and Estates at HMRC.


Collective Investment Schemes

Collective investment schemes should use form CISC9 and send it to the address on the form. If the foreign country has given a form to certify residence, it should be sent with the form CISC9.


Trusts and Charities

Trusts should write to HMRC at the Trusts department, while charities should write to the Charities, Savings and International 2 department of HMRC.


Public Bodies

Public bodies should use the online RES1 form for requests and send reclaim forms for certification to the Corporation Tax Services office.


Obtaining a Certificate of Residence can be a crucial step for companies operating internationally to avoid double taxation. It's important to understand the requirements and process to apply for a CoR from HMRC. If you need more information, you can find it in HMRC’s International manual.


The Role of a Tax Accountant in Securing an HMRC Certificate of Residence for Your Company


The Role of a Tax Accountant in Securing an HMRC Certificate of Residence for Your Company

A Certificate of Residence (CoR) is a crucial document for companies operating internationally. It helps to avoid double taxation on foreign income by certifying that the company is a resident in the UK for tax purposes. A tax accountant can play a significant role in helping a company secure this certificate from HM Revenue and Customs (HMRC). This article explores how a tax accountant can assist in this process.


Understanding the Requirements

One of the primary ways a tax accountant can assist is by helping the company understand the requirements for obtaining a CoR. They can explain the conditions under which a CoR can be issued, such as the need for a double taxation agreement with the foreign country concerned and the company's tax residency status in the UK. They can also guide the company on the specific information HMRC requires when applying for a CoR.


Preparing and Submitting the Application

A tax accountant can help prepare and submit the application for a CoR. This involves filling out the appropriate forms, such as the RES1 online form for companies, and providing the necessary information. The accountant can ensure that all the details are accurately filled out and that all required documents are included in the application.


Liaising with HMRC

Tax accountants can liaise directly with HMRC on behalf of the company. They can handle any correspondence, respond to queries, and provide additional information if required. This can be particularly helpful if HMRC requests further information before deciding whether a CoR can be issued.


Advising on Tax Implications

A tax accountant can provide advice on the tax implications of obtaining a CoR. They can explain how the CoR can be used to claim relief from certain foreign taxes and how it affects the company's overall tax liability. They can also advise on the potential consequences if the company is not able to obtain a CoR.


Assisting with Disputes

In the event that a CoR application is denied, or if there are disputes with foreign tax authorities, a tax accountant can provide valuable assistance. They can help the company understand the reasons for the denial, explore possible avenues for appeal, and liaise with foreign tax authorities if necessary.



Securing a Certificate of Residence from HMRC is a crucial step for companies operating internationally to avoid double taxation. A tax accountant can provide invaluable assistance throughout this process, from understanding the requirements and preparing the application, to liaising with HMRC and advising on tax implications. Their expertise can help ensure that the process goes smoothly and that the company can claim all the benefits it is entitled to under the relevant Double Taxation Agreement.






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