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HMRC internal manual

International Manual

UK residents with foreign income or gains: certificates of residence: certification required to be supported by an apostille

As part of HMRC’s move to increase digital working, most of our Certificates of Residence are issued with an electronic signature. However, some countries (for example, Kazakhstan) require a Certificate of Residence provided under a Double Taxation Agreement to be supported by an “apostille”. An apostille is a document prepared by the Legalisation Office of the Foreign and Commonwealth Office (FCO) that confirms that a UK public official who has signed a document is who they claim to be. The signature must be an original. The Legalisation Office have quite a few HMRC officers on their database, but it may save time for an Officer who is dealing with such a claim for the first time to send a specimen signature to the Legalisation Office in advance, otherwise they will need to verify it for first use. Once a name is on the database there is no need for subsequent verification. Details of the Legalisation Office can be found on the FCO website.

Responsibility for obtaining the apostille rests with the customer making the claim. A small fee is payable to the FCO. The customer should be referred to the current instructions on applying for an apostille that appear on the FCO website.