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Posted Sat, 30 Dec 2023 17:40:39 GMT by GG001
Hi hoping for some help and advice with this. I'm self employed and play golf mostly in Europe the Tour has advised that we should get the CoR to avoid being taxed twice. When I came to fill the form in though the form asks for the specific country the agreement is with. This may be one of any the Tour is playing in that year and then only if you get any prize money. What is the recommended process for this situation as I've come to a halt in the form. Thanks in advance.
Posted Tue, 09 Jan 2024 14:18:11 GMT by HMRC Admin 5

The certificate of residence (COR) issued by HMRC, is tailored to that country, which has a tax treaty with the United Kingdom.  
You will need to request a separate COR request for each of the countries in question.  
For example if there 20 separate countries that form the European tour, you will need to submit 20 requests for a COR, one for each country involved.  
Please remember to include the type of income and the amount on each request.

Thank you

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