Guidance

Get a certificate of residence to claim tax relief abroad

Apply for a certificate of residence as an individual, company or organisation so you don't get taxed twice on foreign income.

You can claim tax relief in another country if you pay tax on your foreign income in the UK and you have a certificate of residence. You can apply for a certificate of residence if:

If you’ve already paid the tax you may be able to get a refund.

The overseas authority dealing with your claim will normally ask HM Revenue and Customs (HMRC) to certify that you’re a resident of the UK, in line with the Double Taxation Agreement.

You won’t be able to get a certificate of residence if it’s clear to HMRC that you won’t be entitled to treaty benefits under the Double Taxation Agreement. The relevant overseas authority decides if relief from foreign taxes can be granted.

Find more information on certificates of residence.

Information you’ll need to give to HMRC

You must give HMRC certain information to get a certificate of residence.

To find out how to apply, go to the relevant section below.

Individuals and sole traders

To apply for a certificate of residence, you can:

Apply online if you’re an agent applying on behalf of an individual or sole trader. You’ll need to sign in or set up a Government Gateway account.

If the other country gives you a form to certify residence, you’ll need to send it to:

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS

Companies

Use form RES1 for letter requests.

Send requests to your Customer Compliance Manager, or a nominated person, if your company’s tax affairs are dealt with by Large Business.

If your company isn’t dealt with by Large Business you should send requests to the Corporation Tax Services office.

Partnerships (including Lloyd’s syndicates)

Use form RES1 for letter requests.

If your partnership has a Customer Compliance Manager or Customer Co-ordinator in Large Business, you should send requests to them.

Otherwise, you should send requests to:

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS

Pension schemes

To find out how to apply, go to the relevant section below.

Registered pension schemes

Fill in form APSS 146E and post it to the HMRC address on the form.

If the other country gives you a form to certify residence, you should send it to HMRC with the APSS 146E form.

You’ll also need to fill in forms APSS 146C and APSS 146D if someone’s applying on your behalf. These forms only need to be submitted once.

You don’t need to send these forms if:

  • third party authorisations have already been given on forms APSS 146A and APSS 146B for repayments of UK tax
  • it’s confirmed in writing that they’re also authorised to deal with requests for certificates of residence

If there are any changes to the people authorised to handle requests for certificates of residence, you’ll still need to send APSS 146C and APSS 146D.

You should send the forms to the address on the APPS 146E.

Registered pension schemes arranged through insurance companies and unit trusts

Sometimes an insurance company or unit trust needs a certificate of residence to claim benefits for a pension scheme arranged through them.

Insurance companies should send their request to the company’s Customer Compliance Manager or Corporation Tax Services office responsible for handling the company’s tax affairs.

Unit trusts should send their request to the HMRC Collective Investment Schemes Centre, using form CISC9 and send it to the HMRC address on the form.

Where another country provides a specific form to certify residence, you should send it with the CISC9 form.

Non-registered pension schemes

Send requests to Trusts and Estates at:

HM Revenue and Customs
ITTP Trusts
First Floor
Ferrers House
Castle Meadow Road
Nottingham
NG2 1BB

Collective investment schemes

Fill in form CISC9 and post it to the HMRC address on the form.

Where another country has given a specific form to certify residence, send it with the CISC9 form.

Trusts

Write to HMRC at:

HM Revenue and Customs
ITTP Trusts
First Floor, Ferrers House
Castle Meadow Road
Nottingham NG2 1BB

Charities

Write to HMRC at:

Charities, Savings and International 2
HM Revenue and Customs
BX9 1BU

Public bodies

Contact Public Bodies Group by post, online or by telephone for more information about the type of customers they deal with.

More information

Find more information on certificates of residence.

Published 2 December 2015
Last updated 10 May 2016 + show all updates
  1. This content has been updated with the latest information about applying for a certificate of residence.
  2. BSI address has changed.
  3. First published.