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HMRC internal manual

International Manual

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.