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HMRC internal manual

International Manual

UK residents with foreign income or gains: certificates of residence: for individuals and companies

As stated at INTM162030, some states provide a specific form on which claims to relief should be made or insist on a specific form of words to be used in the Certificate of Residence (CoR).

In cases where the other state does not provide such a specific form or form of words, the Officer (having made the checks at INTM162030-70) can issue a CoR using the following form of words:

To whom it may concern

I certify that to the best of HM Revenue & Customs’ knowledge [Name and address/Registered Office of individual/company] as at [date] is a resident of the UK in accordance with Article [number applicable to residence - usually 4] of the Convention in force between the UK and [other State].


Office Stamp, Name and signature of Officer

Where a CoR is required for the purpose of claiming relief in Kazakhstan, the wording above should still be used, but without the “as at [date]”. The CoR should still, however, include the date of issue in the letter head and date stamp.

As stated at INTM162030, HMRC can also certify residence for a particular period (including for the purpose of claiming relief in Kazakhstan), so long as that period does not end any later than the date of issue. The wording as above can therefore be amended to refer to the period for which certification is required if necessary.