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

  1. INTM162010
    Introduction and scope of guidance
  2. INTM162020
    Information to be supplied with a request
  3. INTM162030
    What HMRC will check - reason and date for which certification is required
  4. INTM162040
    What HMRC will check - whether the customer is a resident of the UK
  5. INTM162050
    Dual Resident Companies
  6. INTM162060
    UK and overseas branches or permanent establishments
  7. INTM162070
    What HMRC will check - whether there are any obvious reasons why the customer might not be entitled to treaty benefits
  8. INTM162080
    Meaning of beneficial ownership
  9. INTM162090
    Meaning of subject to tax
  10. INTM162100
    For individuals and companies
  11. INTM162110
    For partnerships
  12. INTM162120
    For trusts
  13. INTM162122
    UK registered pension schemes: Contents
  14. INTM162130
    Certification required to be supported by an apostille
  15. INTM162140
    Letter of confirmation
  16. INTM162150
    Customised certificates of residence and side letters
  17. INTM162160
    How a customer should make a request
  18. INTM162170
    Escalation routes for HMRC staff in cases of difficulty
  19. INTM162180
    CORs & COVID-19