Morning. A client (Ltd company) has sent me a form from the Italian tax authorities for exemption from local tax on royalties - i.e. royalties received from Italian publishers, paid to a UK Ltd company. It needs to be stamped by HMRC to confirm HMRC recognises the company as UK resident. Can anyone tell me where it should be sent for this purpose? Thanks!
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To the CT district d/w the UK co
ie Whichever HMRC District issues the annual returns & to whom the returns are submitted. I know these days that is likely to be via a Glasgow PO Box address. HMRC central post handling will no doubt refer it to necessary technical unit to actually work. Doubt that is any longer in Harrow, Croydon or whatever seemingly fairly notional office allocation HMRC is now operating for smaller corporates.
Further deatils from HMRC link here: