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HMRC internal manual

Double Taxation Relief Manual

Norway: dual resident

Where a Norwegian resident moves to the United Kingdom and becomes United Kingdom tax resident it is likely that under Norwegian domestic law they will remain tax resident in Norway. Any claim by such a dual resident that they should be treated under Article 4 as solely resident in the United Kingdom will be for the individual to make to the Norwegian authorities.

Where such a dual resident submits a claim to the Norwegian authorities that under the agreement they should be treated as solely resident in the United Kingdom they will need to provide a residence certificate (INTM162030) for each year for which they are claiming relief. There will be a need for the issue of annual certificates for so long as Norway maintains that the individual remains resident in Norway under Norwegian domestic law.

Three points should be noted:

  1. The certificate should state that the individual is a resident of the United Kingdom both for the purposes of United Kingdom domestic law and Article 4(1) of the Double Taxation Convention. An individual resident under domestic law will always be resident under Article 4(1). However by referring to it, we are confirming that we are aware that the individual’s residence status is being considered under the agreement.
  2. The certificate should only refer to past periods. Norway will not accept a certificate stating in advance that a person will be considered resident in the United Kingdom.
  3. If the individual has already made a claim that, although a United Kingdom resident for domestic law purposes they are treaty resident in Norway, by for example completing Help Sheet IR302, then this should be stated on the residence certificate.