INTM120080 - Company Residence

Company residence: certificates of UK residence for companies

Tax Bulletin 62 (December 2002) includes an article which explains the circumstances in which HM Revenue & Customs will certify that a company is a resident of the UK for the purpose of double taxation agreements entered into by the UK.

You should consult this article if you receive a request from a company for a certificate of UK residence and INTM162035 where the certificate is required to be supported by an apostille.