HMRC publish guidance for individuals, companies and organisations on how to obtain a certificate of residence. This is to help those concerned to avoid paying tax twice on foreign income.
HMRC have updated the guidance for companies (16 November 2022).
The guidance as a whole is arranged under the following headings:
- Overview
- What information HMRC needs
- How to apply
- More information
https://www.gov.uk/guidance/get-a-certificate-of-residence#full-publication-update-history
Related content from Claritax Books
Advising British Expats is a detailed guide to the tax issues arising for individuals who leave the UK to live and work abroad. Written for accountants and other professional tax advisers, the book also includes commentary on individuals coming to work in the UK.