Form

Apply for a certificate of residence for tax purposes

You or your agent can use the online form service or email to apply for a certificate of residence in the UK for tax purposes.

Documents

Apply online

Agent apply online

Apply using the email form

Details

There is no need to contact HM Revenue and Customs (HMRC) as a result of the EU Referendum as there have been no changes to the requirement for a certificate of residence.

To apply for a certificate of residence for tax purposes in the UK, you can:

  • use the online service (sign-in or set up a Government Gateway account)
  • email the form (no sign-in)

Before you start

This form should be used by individuals who need a certificate of residence in the UK to access reliefs due under the UK’s double taxation treaties. You can find more guidance in the International Manual.

HMRC will carry out checks on the information you give. This may result in an exchange of information with the tax authorities of the other country, under the relevant double taxation agreement or legislation.

If you’re not an individual (for example, if you’re a limited company or a trust) you can’t use this form.

Published 22 December 2015
Last updated 12 January 2017 + show all updates
  1. Agent apply online (sign in or setup a Government Gateway account) link added to the page.
  2. Update to summary explaining there is no need to contact HMRC as a result of the EU Referendum. There have been no changes to the requirement for a Certificate of Residence.
  3. First published.