Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Company residence: certificates of UK residence for companies

INTM162010 explains the circumstances in which HMRC will certify that a company is a resident of the UK for the purpose of double taxation agreements entered into by the UK.

Consult this guidance if a request is received from a company for a certificate of UK residence, and INTM162130 in particular where the certificate is required to be supported by an apostille.