»Ê¹ÚÌåÓýapp

As stated at INTM162030, some states provide a specific form on which claims to relief should be made or insist on a specific form of words to be used in the Certificate of Residence (CoR).

In cases where the other state does not provide such a specific form or form of words, the Officer (having made the checks at INTM162030-70) can issue a CoR using the following form of words:

To whom it may concern

I certify that to the best of HM Revenue & Customs� knowledge [Name and address/Registered Office of individual/company] as at [date] is a resident of the UK in accordance with Article [number applicable to residence - usually 4] of the Convention in force between the UK and [other State].

Date

Office Stamp, Name and signature of Officer

Where a CoR is required for the purpose of claiming relief in Kazakhstan, the wording above should still be used, but without the “as at [date]â€�. »Ê¹ÚÌåÓýapp CoR should still, however, include the date of issue in the letter head and date stamp.

As stated at INTM162030, HMRC can also certify residence for a particular period (including for the purpose of claiming relief in Kazakhstan), so long as that period does not end any later than the date of issue. »Ê¹ÚÌåÓýapp wording as above can therefore be amended to refer to the period for which certification is required if necessary.