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Tax residency certificate is a certificate of UK residency from HMRC in order to claim tax relief overseas. An individual can claim tax relief in another country if he or she paying tax on their foreign income in UK and having a certificate of residence. You can apply for a residency certificate in two conditions –

  1. If you are a resident of UK
  2. If there is a double taxation agreement with the concerned country

If you already paid the tax, you can apply for a refund.

In order to approve your claim, the overseas authority normally asks HMRC to certify that you are a UK resident. After verification, if it is proved that you are a UK resident; you will get a claim on your tax services in line with the double taxation agreement unless HMRC will not send a certificate of residence. You should be entitled to treaty benefits under the double taxation agreement to claim taxes overseas. The concerned overseas authority decides whether relief from foreign taxes will be granted or not.

How to Apply for a Certificate of Residence in UK?

What Information HMRC Needs?

When you apply for certificate of residence, you must tell HMRC the following –

  1. Why you need certificate of residence
  2. Information about double taxation agreement under which you want to make a claim
  3. The relevant income article & the type of income you want to make a claim.
  4. Period in which certificate of residence required (In case it is different from date of issue)
  5. If needed by the double taxation agreement. You have to confirm that –
  • You are the beneficial owner of the income for which you are making a claim
  • You subject to UK tax on all income for which you are making a claim

If you need a Certificate of residence for a period on or before 6th April 2013 and you have not yet filled a self-assessment tax return for that period, you have to tell HMRC about the following –

  1. Number of days you spent in UK during the tax year (For how many days you need Certificate of residence)
  2. If you spent less than 183 days in UK during the tax year (Pass the statutory residence test to get the tax residency certificate)
  3. The date of your arrival or departure in UK
  4. As per SRT split year rules, if you arrived or left UK during the tax year, you need a certificate of residence for the date you began or ceased to be resident.

For New companies who have not yet filed a tax return must tell HMRC –

  1. Name & address of each director & shareholder.
  2. Mention the reason company believes that he or she is a resident of UK.

How To Apply For A Certificate Of Residence?

There are many methods to apply for certificate of residence and it totally depends upon the type of business you are doing. Ways to apply certificate of residence vary from business to business.

  1. For Individuals & Sole traders
  2. There are two methods to apply for certificate of Residence –

      Apply online with the help of Government gateway user Id & password.

      E-mail a form

    If you are not having User ID, you need to create a new one. If you are an agent and applying on the behalf of an individual or sole trader, you have to use the same procedure above.

    If other country provides you form and ask you to confirm your residence status, you need to send it to the following address mentioned below –

    Pay as you Earn and Self-assessment HMRC BX91AS
  3. Company, you have to use form RES1 for letter request. You have to send this letter request to your customer compliance manager handling company’s tax affairs and if not, you have to send the same request to the corporation tax services office.
  4. Partnerships – In case of partnership firm too, you have to use form RES1 for letter request. If your partnership firm is having a customer compliance manager or customer coordinator in large business, you send request to them unless send request to the following address mentioned below – Pay as you earn and self-assessment HMRC BX91AS
  5. Registered pension scheme – You have to fill form APSS146E in case of registered pension scheme and send it to the address mentioned on the form. If another country gives you a form to confirm your residence status, you should send it to HMRC with form APSS146E.

    If you are not applying and some other person is applying on your behalf, you have to fill forms APSS146C & APSS146D. These forms should be submitted on the address mentioned on the form APSS146E and needs to be submitted only once.

  6. There is no need to send this form in case –

      Third party authorization already given on forms APSS146A & APSS146B for UK tax repayment.

      If you are authorized to deal with request for certificate of residence in writing

    In case there is a change in the people authorized to handle requests for certificate of residence, you still need to send the forms APSS146C & APSS146D to the address mentioned on form APSS146E.

  7. Insurance companies - In case of insurance companies, send request to customer compliance manager or corporation tax services office handling company’s tax affairs.
  8. Unit trusts – In case of unit trust, you have to use Form CISC9 and send the same to HMRC collective investment scheme center. The address is mentioned on the form CISC9 & if a specific form is provided by another country to confirm residence status, you have to send this form with CISC9.
  9. Non-registered Pension schemes – You can apply for certificate of residence by sending request to trust & estate at – HMRC ITTP Trusts First floor Ferrer’s House Castle meadow road Nottingham NG21BB
  10. Collective investment schemes – In case of collective investment schemes, you have to use form CISC9 and sent it to the address mentioned on form CISC9. If another country has given you a form to confirm your residence status, you have to send the same with CISC9.
  11. Trusts – In case of trust, you can apply for certificate of residence by writing to HMRC at - HMRC ITTP Trusts First floor, Ferrer’s house Castle meadow road Nottingham NG21BB
  12. Charities – In case of charities too, you should write to HMRC at – Charities, saving & international HMRC BX9 1BU
  13. Public bodies – In case of public bodies, you have to use form RES1 for letter requests. Send reclaim forms for certification to corporation tax services office.

Points to remember for Certificate of residence

  • The certificate of residence cannot be issued for future dates.
  • Scanned forms and certificate of residency letters issued & sent to foreign state by HMRC are legally acceptable.
  • Before issuing a certificate of residence, HMRC require some important information. You can found all requirements of HMRC in information manual INTM162020
  • It’s a customer (person making the claim) responsibility to obtain the apostille by paying a small fee to FCO. It can be easily done online through govt. website.
  • The main aim of issuing certificate of residence is to claim benefits under double tax treaties.
  • Confirmation of duties such as VAT other than corporation tax may be required by foreign authority.
  • Certificate of residence request should be send to the customer compliance manager or the nominated person.
  • All certificates of residence forms and letter requests should be sent separately for each company & each country. In case of multiple forms, it can be send together for the same company and the same country. The company UTR should be included in every form & letter.

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