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