HMRC have published a new online form for companies and partnerships who wish to apply for a UK certificate of residence.

Certificates of residence are often needed to ensure that double tax relief or treaty relief is accepted by a country in respect of particular income or profits.

In some cases, a certificate or residence is required to avoid Withholding Tax.

HMRC have now issued a new online form, RES1, which can be used by companies, Limited Liability Partnerships (LLPs) and partnerships, or their agents, to apply for a certificate of residence where proof of UK residency is required. In some cases, the relevant double tax treaty may require that a letter is required rather than a form and additional conditions may apply. It will be necessary to check the requirements of the territory to which the certificate is to be provided.

To be able to complete the form you will need to have the following information:

• Address and Unique Tax Reference (UTR) of partnership or company.
• Reason for the certificate application.
• Type of income the certificate is required for.
• The period for which the certificate is required. This must be in the past.
• The ‘other country’ that requires the certificate.
• From the double tax treaty with that other country:
  • The article number dealing with the type of income.
  • Whether the income must be subject to tax or liable to tax.

In addition, if completing the form for a partnership you must have the following:

• Managing partner full name, address and UTR.
• Title, full names and residency status of all partners.

If completing the form for a company, you will need the company tax office ID, the UTR and, if this is for a new company before its first Corporation Tax return is submitted, you will need to explain why you believe the company is UK resident.

The partnership form should be sent to HM Revenue & Customs, PAYE & Self Assessment BX9 1AX.

The company form can be emailed to This email address is being protected from spambots. You need JavaScript enabled to view it. or posted to MUID 854, Large Business S0862, HM Revenue & Customs, Newcastle Upon Tyne, NE98 1ZZ.

The form can be found here.

Links

Permanent Establishment & Residence
A UK resident company is subject to UK corporation tax on its income.

Withholding Tax
Withholding tax applies to cross border payments, most commonly to dividends, interest and royalties.

Tax Treaties OECD Glossary