Сертификат налогового резидентства Великобритании

Tax Residence Certificate is a document that certifies the fact of the residence of a person or a company in a particular state.

This Certificate confirms that the company is a taxpayer in a certain jurisdiction, while the organizational and legal form can be registered in another country.

Special tax authority issuing the Tax Residence Certificate in the United Kingdom is the HM Revenue and Customs (HMRC).

What is the Tax Residence Certificate needed for?

The certificate is used for the purposes of applying the agreement on avoidance of double taxation with a specific country for a particular fiscal year.
The certificate can be obtained for the previous years. This means that having declared its tax residence after several years, the company in the Great Britain can demand return of the overdeducted withholding tax.

The certificate is also used to transfer dividends and other types of income (interests, royalties) to the English company, and for these types of income there are lower rates of withholding tax or the source of payment of income to non-resident is completely exempted from levying taxes (under the agreement on avoidance of double taxation).

Obtaining the Tax Residence Certificate

The principles governing the tax residence of company in the Great Bratain are the following:

  • place of registration,
  • location of the company's management and control center. The data is determined by actual rather than formal circumstances. These data are determined by actual, and not by formal circumstances. Hence, the country, in which the decisions about the company's activities are made on the highest level, will be considered as the principal place of business. And the addresses of the residence of the director and the main office of the company will not be related to this.

Conditions for obtaining the Tax Residence Certificate of the United Kingdom:

  • Presence of the UK director.
  • Submitting data on the beneficial owner.
  • Information regarding the reason for obtaining the certificate.
  • Presence of in-house history.
  • The company is not an agency one.
  • Company shall not be loss-making.
  • The company is the beneficial owner of income.
  • LLP in the United Kingdom can obtain the Tax Residence Certificate, if all the partners are the companies of the said jurisdiction.

Data for preparing the request:

  • Name of the country which certificate is expected to be obtained.
  • Type of income for which the certificate will be issued.
  • Name and address of the company.
  • Contract on receiving of the indicated form of income (if possible).
  • Confirmation that the company is not the agency company and will pay taxes from the indicated income.
  • Evidence that the company does not have representative offices in other states.

In order to confirm the tax residence, the Certificate shall be renewed annually.
The certificate shall also be legalized.
The whole set of services can be obtained in our company.

Cost of obtaining the Certificate:

$ 450 - without Apostille.
$ 700 - with the British Apostille.

Preparation of the Tax Residence Certificate takes from 6 to 10 weeks.

In order to obtain tax residence of the Great Britain, You can apply to our specialists who will save not only your money, but also your time. The lawyers of Law & Trust International can answer any question you are interested in regarding tax planning and optimization by phone, chat or during personal conversation in the office of the company.