Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › Tax residency certificate in the UK for incorporated businesses
- This topic has 1 reply, 2 voices, and was last updated 12 years ago by kateraina.
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- November 5, 2012 at 8:57 pm #55054
What is the procedure (and related tax law reference) to obtain a tax residency certificate in the UK (for incorporated businesses) ? In this respect, unlike for the procedure for individuals, I couldn’t get that much from the HMRC website.
If the above is complicated would the certificate of incorporation be equivalent (what is the related tax law reference) ?
Thanks
November 12, 2012 at 9:50 am #106644You need to write a letter to HMRC in Glasgow, I think its a Local compliance dept or something like that (they keep changing the place who issue these). Give them details of the business for which you want the certificate. Also you need to tell them the country which it is for (India, Taiwan..) – for each country you need a separate one. You need to confirm on the letter that the company is beneficial owner of the income, you dont have any permanent establishment outside UK and all income is subject to UK CT. And also type of income such as dividents, royalties.. or whatever. Send it to them, wait 3-4 WEEKS!! and they either send it to you or they send you a letter telling you what you have done wrong on the request, send them another letter, wait one month again and you might get it.. Its a real nightmare!! Certificate of incorporation is different document. I dont know what you need it for but our customers overseas need the Certificates of residency. It is to do with withholding tax issues.
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