Q&A for Certificate of Residence (COR)

E-mail: lon4ww@evershinecpa.com
Ms. Anny Lin, speak both English and Chinese.
WeChat: annylin8008
Skype: annylin8008

DTA-CTR-01
Question from client:
With which countries does the United Kingdom have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of United Kingdom tax residence?

Answer from Evershine RD:
You can claim tax relief in another country if you pay tax on your foreign income in the UK, and you have a Certificate of Residence (CoR).
You can only apply for a CoR if you are classed as a resident of the UK and there is a double taxation agreement with the country concerned.

DTA-CTR-03
Question from client:
What is the procedure for applying for a United Kingdom tax residency certificate?
What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

1. Use form RES1 for letter requests.

2. Send requests to your Corporate Tax Services. Refer to the below link for detail information.
   https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-enquiries

3. The information HMRC will require with a request is as follows:
   3.1 – An explanation as to why the person requires a CoR, including confirmation of which DTA they wish to make a claim under.
   3.2 – Confirmation of the type of income in respect of which they wish to make a claim and the particular income article under which they wish to make a claim.
   3.3 – Confirmation of the period for which it requires a CoR if not for the date on which the certificate is to be issued.
   3.4 – If required by the specific DTA, confirmation as to whether the customer (for the whole of the period for which they require a CoR):

• is the beneficial owner of the income in respect of which they wish to make a claim,
• is subject to UK tax on all the income in respect of which they wish to make a claim.3.5 – For newly incorporated companies, who have yet to file a Corporation Tax self-assessment return,
  the name and residence of each director and shareholder and the reason for which the company believes it is a resident of the UK (bearing in mind the guidance at INTM120030).

Contact Us

London Evershine BPO Service Limited Corp.
E-mail: lon4ww@evershinecpa.com
Ms. Anny Lin, speak both English and Chinese.
WeChat: annylin8008
Skype: annylin8008

For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System,
please send an email to HQ4lon@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable to your case.
Email address: dalechen@evershinecpa.com
Linkedin address: Dale Chen

Additional Information

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shanghai,
Shenzhen, New York, San Francisco, Houston, Phoenix Tokyo,
Seoul, Hanoi, Ho Chi Minh, Bangkok, Singapore, Kuala Lumpur,
Manila, Dubai, New Delhi, Mumbai, Dhaka, Jakarta, Frankfurt,
Paris, London, Amsterdam, Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto, Mexico

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)

Please send email to HQ4lon@evershinecpa.com
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