A Certificate of Residence is usually required when you are trading overseas. The UK is in a number of double tax treaties with other countries which aim to ensure that people who are liable to tax on income and gains both in the UK and another country are not taxed twice on the same income and gains. The Certificate of Residence usually needs to be provided to the authorities in the second country you are trading in. The Certificate of Residence confirms that the UK Company is paying taxes in the UK and is not required to pay taxes in another country.
