Domicil: Taxation

Treasury written question – answered at on 11 February 2022.

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Photo of Angela Crawley Angela Crawley Shadow SNP Spokesperson (Attorney General)

To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the potential merits of HMRC aligning their application processes to allow UK Companies to apply online for Certificates of Residence as is available to individuals and sole traders.

Photo of Lucy Frazer Lucy Frazer The Financial Secretary to the Treasury

HMRC recognises the importance of digital working and intends to introduce the facility for companies to apply for Certificates of Residence wholly online by 1 April 2022. This facility will also allow for partnerships and public bodies to apply for Certificates online, rather than needing to print out and send a form to HMRC.

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