I recently hit a conundrum working in Italy, and would be interested to know if anyone else has a had similar experience, or found a solution. I am a self employed freelance stage lighting designer. I work all over Europe, but have not had this exact issue before. The Italians asked for a Certificate of Residence to prove I am paying tax in the UK. They needed this in advance, with dates corresponding to the contract. However, the HMRC cannot issue a CoR for a future date. In other countries, the tax offices have been satisfied with a CoR that displays the date stamp for the relevant calendar year, not the precise dates of the contract. To avoid getting taxed both in Italy and the UK, it seems we are obliged to delay all payments until after the contract is complete and we can apply for a CoR with retrospective dates. Anyone working in my industry knows that this is really not easy, as it causes big cash flow issues. Normally one expects the fee divided into three - one payment on signature of contract, one on delivery of plans and one on opening of show. None of this is possible without a hefty tax deduction (33% in Italy) unless all payments are delayed (until we provide a CoR). I can't really afford to do that. Any tips (aside from 'don't work in Italy' ?)