Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 22 May 2023 14:02:59 GMT by Claire Edwards
I would like some assistance regarding a Certificate of Residence. Whilst reading through the customer forum I read a post from somebody with a similar situation to my client. The response from HMRC Admin 19 was: "Posted 2 months ago by HMRC Admin 19 Hi, You would apply for a certificate of residence and we will then issue the appropriate form. As it relates to French property, you will also need to state that the application is under Article 10.3 of the trade agreement as this has different wording to be sent out in the reply. Thank you." Can you please confirm that this is correct, I cannot find any reference to this in the Treaties. The situation is the sale of a French property by a UK residence and they have requested a Certificate of Residence. I am happy that I need to fill in the form but please can you confirm 'which article of the country's Double Taxation Agreement covers the income in this request'. Thankyou
Posted Wed, 24 May 2023 15:43:58 GMT by HMRC Admin 5

The Certificate of Residence is correct. the other point is in relation to the social taxes that France now impose.

If a Certificate of Residence is also required for these, this is when Article 10.3 is needed.

If no social taxes have been deducted this is not required.

Thank you.

You must be signed in to post in this forum.