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

Tax treaties and related documents between the UK and USA.

• From: HM Revenue & Customs
• Updated: 9 August 2021

• UK-USA Double Taxation Convention – Competent Authority Agreement (1) signed in July 2021 – in force

  COMPETENT AUTHORITY ARRANGEMENT The competent authorities of the United…

• UK-USA Double Taxation Convention – Competent Authority Agreement (2) signed in July 2021 – in force

  COMPETENT AUTHORITY ARRANGEMENT The competent authorities of the United…

Tax treaties and related documents between the UK and Spain.

• From: HM Revenue & Customs
• Updated: 16 April 2018

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

Tax treaties and related documents between the UK and France.

• From: HM Revenue & Customs
• Updated: 20 May 2019

Tax treaties and related documents between the UK and Australia.

• From: HM Revenue & Customs
• Updated: 31 May 2021

Tax treaties and related documents between the UK and India.

• From: HM Revenue & Customs
• Updated: 12 October 2022

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

Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Tax treaties and related documents between the UK and Germany.

• From: HM Revenue & Customs
• Updated: 8 September 2022

Tax treaties and related documents between the UK and United Arab Emirates.

• From: HM Revenue & Customs
• Updated: 21 October 2019

How transactions between connected companies should be priced for UK tax purposes.

• From: HM Revenue & Customs
• Updated: 22 April 2014

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 Italy.

• From: HM Revenue & Customs
• Updated: 6 August 2006

Tax treaties and related documents between the UK and Ireland.

• From: HM Revenue & Customs
• Updated: 13 August 2019

Tax treaties and related documents between the UK and Switzerland.

• From: HM Revenue & Customs
• Updated: 29 September 2021

Tax treaties and related documents between the UK and Netherlands.

• From: HM Revenue & Customs
• Updated: 6 January 2020

Tax treaties and related documents between the UK and Portugal.

• From: HM Revenue & Customs
• Updated: 26 March 2024

Tax treaties and related documents between the UK and Canada.

• From: HM Revenue & Customs
• Updated: 15 November 2019

Tax treaties and related documents between the UK and South Africa.

• From: HM Revenue & Customs
• Updated: 1 June 2015