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This is a freeview 'At a glance' guide for companies, partnerships and individuals who need to apply to HMRC for a UK certificate of residence and provides details of the application process.

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 permit is required to avoid Withholding Tax.

There are different procedures to request certificates of residence depending on the entity making the request. These are covered in the applicable tabs.

Companies

Companies need to complete form RES1 and send them to the Customer Compliance Manager or the nominated person for their Large Business.

Companies not dealt with by HMRC’s Large Business unit should send forms to:

Corporation Tax Services
HM Revenue and Customs
BX9 1AX

Form RES1 can be found here:

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

In some cases, the relevant double tax treaty may require a letter 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.

Partnerships

Partnerships can request certificates of residence using form RES1 which can be found here.

Large Businesses should send requests to either their Customer Compliance Manager or Customer Coordinator.

Requests for partnerships with no such HMRC contact should send requests to:

Pay As You Earn and Self Assessment
HM Revenue & Customs
BX9 1AS.

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

In some cases, the relevant double tax treaty may require a letter 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.

Individuals and Sole Traders

Individuals can apply for certificates of residence by:

If a non-UK jurisdiction wants a specific form to certify UK residency they need to be sent to:

Pay As you Earn and Self Assessment
HM Revenue & Customs
BX9 1AS

Information required to complete the form includes:


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