Apply for a certificate of residence or letter of confirmation
Use this form if you are a sole trader, company or organisation to get a certificate of residence or letter of confirmation so you do not pay tax twice on foreign income.
Overview
You can apply for a certificate of residence to claim tax relief in another country if you pay tax on your foreign income in the UK.
A certificate helps to confirm to a foreign tax authority that you are a UK tax resident.
You can apply for a certificate if:
- you are classed as a resident of the UK
- there is a double taxation agreement with the country concerned
If you are not entitled to treaty benefits under the double taxation agreement, HMRC will not issue a certificate.
If you’ve already paid the tax, you may be able to get a refund.
The relevant overseas authority decides if relief from foreign taxes can be granted.
You may need a letter of confirmation of residence instead of a certificate if:
- there is no double taxation agreement
- you need proof of UK tax residence for another purpose
Who can apply
You can use the online service to apply if you are:
- an individual or sole trader
- a company
- a partnership
- a trust
- a charity
- a public body
- a pension scheme
- a collective investment scheme or unit trust
If you have authorised an agent to act for you, they can apply on your behalf.
For bulk requests (for example, multiple countries or entities), you may be asked to complete and upload a spreadsheet within the service.
Large Business Service
The Large Business Service accepts requests for certificates of residence before the end of a company’s accounting period. This is known as a pre-order.
Pre-orders are only available for accounting periods ending in December.
For example, a request made in November for an accounting period that ends in December will mean the certificate is created in January.
If you need a pre-order, email your request to your usual Large Business contact mailbox.
Registered pension scheme
If someone is applying on your behalf, you’ll also need to fill in form APSS146C and form APSS146D.
Send the completed forms to the address on the form. You only need to send them once.
You do not need to send these forms if:
- third party authorisation has already been given on form APSS146A and form APSS146B for repayments of UK tax
- it’s confirmed in writing that they are also authorised to deal with requests for certificate of residence
If there are any changes to the people authorised to handle requests for certificate of residence, you’ll still need to send forms APSS146C and APSS146D.
What you’ll need
When you apply for a certificate of residence, you must tell HMRC:
- if you need a certificate to claim under a double taxation agreement between the UK and another country
- the double taxation agreement you are claiming under
- the country you need the certificate for
- the type of income involved
- the period you need the certificate for — you cannot request a future date
You may also need to confirm, where the treaty requires, that you are:
- the beneficial owner of the income
- subject to UK tax on all the income you are claiming for
If you have not yet filed a tax return
If you need a certificate of residence for a period on or after 6 April 2013 and you have not yet filed a Self Assessment tax return for that period, you must also tell HMRC:
- how many days you spent in the UK during the tax year or years you need the certificate of residence
- why you believe you are UK resident under the Statutory Residence Test (SRT), if you spent fewer than 183 days in the UK
- your arrival and departure dates, and if relevant the date you began or ceased to be resident according to the Statutory Residence Test split year rules
If you are applying for a newly incorporated company
If your company has not yet filed a Corporation Tax Self Assessment return, you must provide:
- the name and address of each director and shareholder
- the reason why the company believes it is a UK tax resident — read more about company residence in chapter INTM120030 of the International manual
If the other country gives you a form to certify residence
Upload or send this and any required supporting documents with your application.
Apply for a certificate of residence or letter of confirmation
Apply online
You’ll need to use either your:
- sign in details — you can create these if you do not have them
- email address — you will get a confirmation code that you can use to sign in
If you are an agent
You’ll need to sign in with the sign in details that you use to access your agent services account.
You can save your progress and come back later.
If you cannot apply online
You can apply by post by sending all the information required in the ‘What you’ll need’ section to the address for your organisation type.
Individuals, sole traders and partnerships
Pay as You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
Companies and public bodies
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom
Pensions, Trusts and Charities
WACSI Certificate of Residence
HM Revenue and Customs
BX9 1AJ
United Kingdom
Collective Investment Schemes
Wealthy/Mid-size Business Compliance
HM Revenue and Customs
BX9 1HT
United Kingdom
Insured Pension Schemes
Large Business Scotland & Northern Ireland
S1754
Newcastle
NE98 1ZZ
United Kingdom
After you apply
HMRC will check your information and, if you are eligible, issue a certificate of residence or letter of confirmation.
More information
Read chapter INTM162000 of the International manual to find out more about:
- certificates of residence
- letters of confirmation
Updates to this page
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A link to the new online form and information about who can apply and what happens after you apply has been added.
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Contact information for companies that need a pre-order has been updated.
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Guidance for agents applying for a certificate of residence has been updated to clarify that agents need to sign in to the online service with their agent services account.
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The address for non-registered pension schemes and trusts has been updated.
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Guidance for companies applying for a certificate of residence has been updated.
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Links to the RES1 form have been updated to the online RES1 form.
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How to apply for a certificate of residence for public bodies has been updated.
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This content has been updated with the latest information about applying for a certificate of residence.
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BSI address has changed.
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First published.