PM282000 - Certificates of residence
As partnerships are not liable to tax in the UK, they cannot be 鈥榬esident in the UK鈥� for the purposes of any of the UK鈥檚 Double Tax Conventions (DTCs). As such a formal 鈥榗ertificate of residence鈥� cannot be provided. However, HMRC will assist UK resident partners to claim the benefits of any DTC to which they are entitled by providing a letter of confirmation.
The instructions at INTM162110 set out what information is required from the partnership before confirmation can be issued. A form of wording is also provided for the letter and should be strictly adhered to.