Certificate of residence from HMRC: how to apply and what you get

How long it takes

Other points on timing

• For someone who has just arrived in the UK, the manual says it may not be possible to issue a certificate until they have stayed in the UK long enough to demonstrate that they are resident.
• GOV.UK says HMRC will check your information and, if you are eligible, issue a certificate of residence or letter of confirmation.

Why people ask for it

The proof is for a tax authority in another country. GOV.UK says that if you have not yet paid tax on the foreign income, you may need to apply for a certificate of residence to prove you are eligible for relief.

GOV.UK says the relevant overseas authority decides if relief from foreign taxes can be granted.

GOV.UK says that if you have already paid the tax, you may be able to get a refund.

Got a letter from HMRC? Paste it into the checker for a plain-English identification.

Your options

1. Apply online

   To apply online you use either your sign in details, which you can create if you do not have them, or your email address, to which you are sent a confirmation code you can use to sign in. GOV.UK says you can save your progress and come back later. GOV.UK says agents sign in with the details they use to access their agent services account.

2. Use the other country's form

   If the other country gives you a form to certify residence, GOV.UK says to upload or send it, with any required supporting documents, with your application. GOV.UK says to ask the foreign tax authority for a form, or apply by letter if they do not have one. Before you apply you must prove you are eligible for tax relief, either by completing the form and sending it to HMRC, who will confirm whether you are resident and send the form back to you, or by including a UK certificate of residence if you are applying by letter. Once you have proof, GOV.UK says to send the form or letter to the foreign tax authority.

3. Apply by post

   If you cannot apply online, GOV.UK says you can apply by post by sending all the information the application needs to the address for your organisation type. The addresses are in the table under How to apply.

4. Ask for a letter of confirmation instead

   GOV.UK says you may need a letter of confirmation of residence instead of a certificate if there is no double taxation agreement or you need proof of UK tax residence for another purpose. The manual says customers can request a letter of confirmation the same way they request a certificate of residence, and that based on the information provided HMRC will determine which is needed.

The overseas tax authority decides whether relief is granted. This page describes HMRC's side only.

Who can apply and what HMRC checks

GOV.UK says the online service is for individuals and sole traders, companies, partnerships, trusts, charities, public bodies, pension schemes, and collective investment schemes or unit trusts. If you have authorised an agent to act for you, they can apply on your behalf.

What HMRC checks

HMRC's International Manual, which is guidance for HMRC staff, says that on request HMRC will provide a certificate of residence where, based on checks conducted, the customer is a resident of the UK.

The manual says HMRC is not expected to carry out a detailed review of residence when it receives a request. It will usually be able to certify residence as long as it can see the customer is, or was for the period requested, liable to UK tax by virtue of their residence, for example by checking tax returns or, if none have been submitted yet, the information provided with the request.

The manual says providing a certificate is not a formal determination that the customer is a resident of the UK. It is confirmation that, based on checks conducted, the customer is, or was for the period in question, liable to tax by virtue of their residence. HMRC keeps the right to enquire into a Self Assessment return when it is received.

Working out your residence

GOV.UK says whether you are UK resident usually depends on how many days you spend in the UK in the tax year, which runs from 6 April to 5 April the following year.

GOV.UK says that if you are unsure about your status you can use the residence status checker, which gives an indication of whether you were a UK resident during a tax year.

What HMRC needs from you

When you apply, GOV.UK says you must tell HMRC whether you need a certificate to claim under a double taxation agreement between the UK and another country, which agreement you are claiming under, the country the certificate is for, the type of income involved and the period it covers.

Where the treaty requires it, GOV.UK says you may also need to confirm that you are the beneficial owner of the income and subject to UK tax on all the income you are claiming for.

The manual says every request should include the name, address and Unique Taxpayer Reference or National Insurance number of the person in whose name the certificate or letter is required.

If you have not filed a tax return

If you need a certificate for a period on or after 6 April 2013 and have not yet filed a Self Assessment tax return for it, GOV.UK says you must also tell HMRC how many days you spent in the UK, why you believe you are UK resident under the Statutory Residence Test if you spent fewer than 183 days here, and your arrival and departure dates, including any date you began or ceased to be resident under the split year rules.

Newly incorporated companies

If a newly incorporated company has not yet filed a Corporation Tax Self Assessment return, GOV.UK says it must give the name and address of each director and shareholder and the reason the company believes it is a UK tax resident.

Agents and other representatives

The manual says HMRC can only issue a certificate to a third party, such as an agent or other representative, if the customer has given consent. The consent can be on form 64-8 or in any other format, and a copy should be sent with the request unless it has already been provided.

If the other country has its own form

The manual says customers should check with the relevant overseas tax authority whether a claim has to be made on a specific form before requesting a certificate of residence.

The manual says that if a customer does not think it appropriate to complete a specific form, HMRC can issue a general certificate instead, but should tell the customer it may delay their claim if the other country insists on the specific form.

How to apply

Online and by post are the two ways GOV.UK describes. The steps for each are under Your options above. The postal addresses are below, one for each type of applicant.

What the certificate or letter says

Where the other country has no form or form of words of its own, the manual gives this wording for a certificate: based on checks conducted, the named individual or company as at a date is a resident of the UK in accordance with the residence Article of the Convention in force between the UK and the other state.

The manual says most certificates of residence are issued with an electronic signature. It also says some countries require a certificate to be supported by an apostille, a document that confirms a UK public official who signed is who they claim to be, and that responsibility for obtaining the apostille rests with the customer making the claim. That page was last updated on 26 October 2018.

A letter of confirmation

The manual gives as an example that some countries require confirmation that HMRC regards the person as a UK resident before they can start trading there.

For a letter of confirmation, the manual says HMRC does not need to check whether the customer meets the conditions of any double taxation agreement. It only needs to check that it can verify the statements it is being asked to make.

The manual's standard wording for a letter of confirmation starts by saying it is not a certificate of residence for claiming benefits under any double taxation agreement with the United Kingdom. It then confirms that, based on checks conducted and belief, the named person as at a date is a resident of the UK for tax purposes.

After you have it

The manual says it will be up to the overseas tax authority to decide whether the customer meets all the relevant conditions and whether benefits can be granted, so having a certificate does not ensure the claim succeeds.

If a customer believes an overseas tax authority has denied them benefits they should be entitled to, the manual says HMRC will consider engaging with that authority on their behalf under the Mutual Agreement Procedure for the relevant double taxation agreement.

GOV.UK pages to read

• GOV.UK: Apply for a certificate of residence or letter of confirmationThe online service, what HMRC needs from you and the postal addresses for a certificate of residence or a letter of confirmation.
• GOV.UK: Tax on foreign income, if you are taxed twiceHow to claim relief when foreign income is taxed by the UK and by the country it comes from.
• GOV.UK: Tax treatiesThe UK's tax treaties, related taxation documents and multilateral agreements.
• GOV.UK: Statutory Residence Test guidanceHMRC's guidance on the Statutory Residence Test, which works out your residence status for a tax year.
• GOV.UK: International Manual, certificates of residenceHMRC's International Manual chapter on certificates of residence and letters of confirmation, written for HMRC staff.

If HMRC does not issue a certificate

GOV.UK says that if you are not entitled to treaty benefits under the double taxation agreement, HMRC will not issue a certificate. The manual says HMRC may refuse to issue a certificate where it is clear the customer would not be entitled to the treaty benefits. It also says HMRC expects to issue a certificate in the majority of cases and that a request will only be refused if there is no doubt the customer would not be entitled to benefits. If HMRC does not have enough information to decide, or there are reasonable grounds for believing the customer may not be a UK resident, the manual says the request may be refused if sufficient doubt remains after additional correspondence.

If you leave it

The claim for relief is made to the overseas tax authority, so any date for it comes from that authority and not from HMRC. The timing section above gives the only timing GOV.UK states for HMRC.

If you want to ask an adviser

• Which double taxation agreement and which article of it applies to my income, and does it ask for a certificate or for a letter?
• Does the overseas tax authority want its own form certified, and what proof of residence does it accept?
• Will HMRC treat me as UK resident for the period the certificate has to cover?
• Do I need to be the beneficial owner of the income, and is it subject to UK tax, for this claim?