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Official guidance
International Manual

INTM162000 · Double Taxation Relief: UK residents with foreign income or gains: certificates of residence

  • INTM162010 · UK residents with foreign income or gains: certificates of residence: introduction and scope of guidance
  • INTM162020 · UK residents with foreign income or gains: certificates of residence: information to be supplied with a request
  • INTM162030 · UK residents with foreign income or gains: certificates of residence: What HMRC will check - reason and date for which certification is required
  • INTM162040 · UK residents with foreign income or gains: certificates of residence: What HMRC will check - whether the customer is a resident of the UK
  • INTM162050 · UK residents with foreign income or gains: certificates of residence: Dual resident companies
  • INTM162060 · UK residents with foreign income or gains: certificates of residence: UK and overseas branches or permanent establishments
  • INTM162070 · UK residents with foreign income or gains: certificates of residence: what HMRC will check - whether there are any obvious reasons why the customer might not be entitled to treaty benefits
  • INTM162080 · UK residents with foreign income or gains: certificates of residence: meaning of beneficial ownership
  • INTM162090 · UK residents with foreign income or gains: certificates of residence: meaning of subject to tax
  • INTM162100 · UK residents with foreign income or gains: certificates of residence: for individuals and companies
  • INTM162110 · UK residents with foreign income or gains: certificates of residence: for partnerships
  • INTM162120 · UK residents with foreign income or gains: certificates of residence: for trusts
  • INTM162122 · UK residents with foreign income or gains: certificates of residence: UK registered pension schemes
  • INTM162130 · UK residents with foreign income or gains: certificates of residence: certification required to be supported by an apostille
  • INTM162140 · UK residents with foreign income or gains: certificates of residence: letter of confirmation
  • INTM162150 · UK residents with foreign income or gains: certificates of residence: customised certificates of residence and side letters
  • INTM162160 · UK residents with foreign income or gains: certificates of residence: how a customer should make a request
  • INTM162170 · UK residents with foreign income or gains: certificates of residence: escalation routes for HMRC staff in cases of difficulty
  • INTM162180 · Certificates of Residence Service During the COVID-19 Period
  1. Double Taxation Relief: UK residents with foreign income or gains: certificates of residence: contents
  2. UK residents with foreign income or gains: certificates of residence: escalation routes for HMRC staff in cases of difficulty

INTM162170 | UK residents with foreign income or gains: certificates of residence: escalation routes for HMRC staff in cases of difficulty

From HM Revenue & Customs · International Manual

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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