This is a freeview 'At a glance' guide for companies and partnerships who need to apply to HMRC for a UK certificate of residence.

At a glance

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 an 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.

For companies dealt with by HMRC Large Business the company form should be sent to their Customer Compliance Manager or nominated person at HMRC.

Companies not dealt with by Large Business should send their form to Corporation Tax Services, HM Revenue & Customs, BX9 1AX.

The form can be found here.

Useful guides on this topic

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 
What common terms are used in Double Tax Treaties? Where can I find a glossary?


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Comments (3)

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This comment was minimized by the moderator on the site

In your page explaining RES1 tax forms the HMRC contact you provide suggests it is for all UK companies however that is incorrect ; it is only for Scottish entities

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This comment was minimized by the moderator on the site

Thank you for that, we have removed that email address.

Guest
This comment was minimized by the moderator on the site

When it says "type of income", what does that actually stand for?
I'm in the process of getting one done for a job my company did in Italy and was wandering how to answer that request.
Thanks.
Alex

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