Guidance and regulation

Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.

• From: HM Revenue & Customs
• Updated: 19 February 2024

How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.

• From: HM Revenue & Customs
• Updated: 22 January 2024

Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.

• From: HM Revenue & Customs
• Updated: 6 May 2024

• Double Taxation Treaty Passport Scheme register: company names starting with numbers and letters A to C

  This document shows a list of passported overseas lenders with names…

• Double Taxation Treaty Passport Scheme register: company names starting with letters D to F

  This document shows a list of passported overseas lenders with names…

• Double Taxation Treaty Passport Scheme register: company names starting with letters G to L

  This document shows a list of passported overseas lenders with names…

• Double Taxation Treaty Passport Scheme register: company names starting with letters M to O

  This document shows a list of passported overseas lenders with names…

• Double Taxation Treaty Passport Scheme register: company names starting with letters P to S

  This document shows a list of passported overseas lenders with names…

• Double Taxation Treaty Passport Scheme register: company names starting with letters T to Z

  This document shows a list of passported overseas lenders with names…

How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.

• From: HM Revenue & Customs
• Updated: 20 October 2023

Tax treaties and related documents between the UK and Poland.

• From: HM Revenue & Customs
• Updated: 6 December 2018

Find out about the terms and conditions for the Double Taxation Treaty Passport Scheme.

• From: HM Revenue & Customs
• Updated: 16 April 2024

How companies and syndicate managers use the Syndicated Loan Scheme to claim relief on loan interest.

• From: HM Revenue & Customs
• Updated: 13 October 2021

How to use the Mutual Agreement Procedure (MAP) if you believe your company is not being taxed in accordance with a double taxation agreement.

• From: HM Revenue & Customs
• Updated: 6 May 2022

This treaty was presented to Parliament in February 2024.

• From: Foreign, Commonwealth & Development Office
• Updated: 13 February 2024