United Kingdom: Tax News Brief: HMRC Updates Certificate of Residence Process

The weekly Tax News in Brief for the week ending 23 September 2026 covers several administrative updates from HMRC. Notably, HMRC has revised its guidance on applying for a certificate of residence (CoR) or a letter of confirmation for treaty relief purposes. The changes aim to streamline the application process for businesses and individuals claiming benefits under double taxation agreements. Other highlights include updates to HMRC’s one-to-many campaign letters and new statistics on tax compliance yields.

Key Takeaways

  • Streamlined CoR Applications: HMRC now accepts digital submissions for certificates of residence in more circumstances, reducing processing times for treaty relief claims.
  • Enhanced One-to-Many Campaigns: HMRC continues to expand its use of nudge letters targeting specific compliance risks, including offshore structures and research and development claims.
  • Compliance Yield Statistics: Latest data shows HMRC’s compliance interventions generated record yields in 2025/26, underscoring the importance of proactive tax governance.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement