New iForm for certificate of residence
HMRC have released a new iForm for certificate of residence letter requests. According to HMRC, this form should enable requests to be processed faster as the form ensures HMRC are provided with all the information required.
The iForm is only for limited companies and partnerships. To start with it is a ‘print and post’ iForm, but will be fully automated in the near future. The i-Form will not always be appropriate. Please continue to check the relevant double taxation agreement to establish if a certificate of residence is required.