HM Revenue and Customs (HMRC) has implemented a series of updates to its International Manual, introducing a streamlined digital process for residency certificates and revised guidance on transfer pricing rules.
The updates, published on 15 September 2026, involve the International Manual (INTM). The manual serves as a technical guide used by technical staff, individuals, business owners, and tax advisers to understand how tax law is interpreted.
One of the most significant practical changes for UK residents is the launch of a new standardised digital “GForm”. This new landing page for Certificates of Residence (CoR) has been introduced to replace various alternative application routes, providing a single point of entry for those needing to prove their UK tax status to foreign authorities.
Transfer pricing and business reform
For business owners and corporate entities, the update includes specific amendments to section INTM414010. This section focuses on the reform of transfer pricing—the rules governing how businesses price transactions between different branches or parts of the same organisation.
The manual also continues to provide the interpretation of Double Taxation Relief (DTR) and Double Taxation Agreements. These rules are essential for ensuring that income is not taxed twice when it is earned in one country by a resident of another.
Conclusion of evidence calls
The update coincides with the conclusion of a formal call for evidence regarding PAYE Settlement Agreements (PSAs), which also closed on 15 September 2026.
The new GForm for residency certificates is now active and should be used for all new requests for proof of UK tax residence.
