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Insurance policy

Reports to Federal Tax Service

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Get a certificate of residence

Get a certificate of residence as an individual or organisation so you don't get taxed twice on foreign income.

Overview

You can claim tax relief on your foreign income if:

If you’ve already paid the tax you may be able to get a refund.

The overseas authority dealing with your claim will normally ask HM Revenue and Customs (HMRC) to certify that you’re resident of the UK in line with the DTA.

This is done using a certificate of residence (CoR).

You’ll not be able to get a CoR if it’s clear to HMRC that you won’t be entitled to treaty benefits under the DTA. The relevant overseas authority decides whether relief from foreign taxes can be granted.

Find more detailed guidance on CoR.

When you apply

You’ll need to give HMRC information about your request before they can issue yourCoR.

You must give HMRC all the information they ask for.

How to apply

The way you apply depends on whether you’re part of an organisation, or if you’re an individual.

Individuals and sole traders

Apply for a certificate online.

If the other country involved provides a form to certify residence, you’ll also need to send that to:

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

Partnerships - including Lloyd’s syndicates

Partnerships with a Customer Relationship Manager (CRM) or customer coordinator in Large Business (LB) or Large Partnership Unit, should send all requests to them.

All other partnerships should send their requests to:

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

Companies

Companies whose tax affairs are dealt with by LB, should send requests to their CRMor any person nominated by the CRM to handle these requests.

Non-LB companies should send requests to the Corporation Tax Services office.

Pension schemes

Registered pension schemes

Fill in form APSS 146E and post it to the HMRC address on the form.

Where another country provides a form to certify residence, you should send it with the APSS 146E form.

You’ll also need to fill in forms APSS 146C and APSS 146D if someone’s applying on your behalf. These forms only need to be submitted once.

You don’t need to send these forms if:

  • third party authorisations have already been given on forms APSS 146A and APSS 146B for repayments of UK tax
  • it’s confirmed in writing that they’re also authorised to deal with requests for certificates of residence

If there are any changes to the people authorised to handle requests for certificates of residence, you’ll still need to send APSS 146C & APSS 146D.

You should send the forms to the address on the APPS 146E.

Registered pension schemes arranged through insurance companies and unit trusts

Sometimes an insurance company or unit trust needs a CoR to claim benefits for a pension scheme arranged through them.

Insurance companies should send their request to the company’s CRM, CC orCorporation Tax Services office responsible for handling the company’s tax affairs.

Unit trusts should send their request to the HMRC Collective Investment Schemes Centre, using form CISC9 and send it to the HMRC address on the form.

Where another country provides a specific form to certify residence, you should send it with the CISC9 form.

Non-registered pension schemes

Send requests to Trusts and Estates at:

HM Revenue and Customs 
ITTP Trusts 
First Floor, Ferrers House 
Castle Meadow Road 
Nottingham NG2 1BB 

Collective investment schemes

Fill in form CISC9 and post it to the HMRC address on the form.

Where another country has given a specific form to certify residence, send it with the CISC9 form.

Trusts

Write to HMRC at:

HM Revenue and Customs 
ITTP Trusts 
First Floor, Ferrers House 
Castle Meadow Road 
Nottingham NG2 1BB 

Charities

Write to HMRC at:

Charities, Savings and International 2 
HM Revenue and Customs 
BX9 1BU 

Public bodies

Write to HMRC at:

HM Revenue and Customs 
Public Bodies Enquiries S0927 
Newcastle Upon Tyne 
NE98 1ZZ 

You can also contact Public Bodies Group online or by telephone for more about the type of customers they deal with.


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