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Posted Wed, 15 Nov 2023 16:02:05 GMT by Barry Chapman
Can I use the same COR multiple times? for instance I apply for the Certificate for Italy and one of the Entities we have, and then a month later, I have to send off another Local form for Italy, under the same Entity, could I use the same COR from the last time? I only ask, because I know that they are valid for 12 months from the date on the form, or will I need to apply for a new COR each time I have a request?
Posted Tue, 21 Nov 2023 12:11:57 GMT by HMRC Admin 8 Response
Hi,
Yes you can if it is a standard form.
Thank you.
Posted Wed, 27 Dec 2023 15:46:09 GMT by Barry Chapman
Thank you, that helps greatly. A follow on question, as I'm still learning the process. On some Local forms, for Italy and France, there is a part that asks for the Our (UK) Tax authority to certify that we are a resident and asks for a signature and stamp, Would the Certificate of Residence cover this part of the form? So I could send them a filled out form, with a COR attached, and not have to send the local form to HMRC to be stamped, as this is already covered on the COR certificate. I only ask this as we have many requests, like one publisher has requests for 23 different companies, that would mean 23 request to HMRC each with a COR request too?!? I understand for countries like Japan, the COR form is their own and needs verifying, and some others need an apostle, so these are individual requests.
Posted Wed, 10 Jan 2024 09:50:12 GMT by HMRC Admin 8 Response
Hi,
Both Italy and France accept either a certificate of residence letter issued for their specific country or local forms.  
While the majority of countries accept the standard certificate of residence the necessity of particular forms, or the format of a certificate will, as you have stated, depend on the country.
Thankyou.

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