We are aware from reports to us by members that long delays have been experienced in obtaining certificates of residence from HMRC. Chartered Accountants Ireland has expressed to HMRC how damaging this can be for taxpayers and businesses from a cash flow perspective. Last week HMRC provided the below update on certificates of residence. Please get in touch if you continue to experience delays above and beyond the timelines set out below by HMRC.
“Update from HMRC on certificates of residence
This link below is the GOV.UK page which should be used by all entities applying for a certificate of residence:- How to apply for a certificate of residence to claim tax relief abroad - GOV.UK (www.gov.uk).
- Individuals and sole traders can apply using the online service. These are currently dealt with in 7 days
- Agents may apply using the online service on behalf of individual or sole trader clients
- Individuals may e-mail a form without signing into an online account. These flow into our KANA system and the current oldest working date is 3rd October 2022 (there is a current piece of work to bring this process into the online service without the need for PTA, which would improve the service to online levels)
- Partnerships use the online RES1 form. These are currently dealt with in 5 days
- Companies where the Large Business Service deal with their tax affairs should use the RES1 online service
- There is the option for all entities to post a form to the respective addresses in the guidance if the online and e-mail services are not possible. The turnaround time for posted items is much longer. For individuals and partnerships, these applications come to PT Operations and there are currently long delays in dealing with posted items
- The Certificates of Residence project is looking to address all the difficulties in the service, but recommendations are not due to be made until around April 2023. In the meantime, there are some guidance issues being addressed and progress-chasing improvements made. We have deployed more resource onto KANA to get it more up to date and will aim to hold at 30 days which would avoid repeat contact.”