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HMRC internal manual

International Manual

UK residents with foreign income or gains: certificates of residence: how a customer should make a request

Customers should follow the appropriate guidance to determine how requests for certificates of residence (including requests for residence to be certified on specific forms) and letters of confirmation (see INTM162140) should be made.

All requests should include all of the information referred to at INTM162020 as well as the name, address and Unique Tax Reference or National Insurance Number of the person in whose name the certificate or letter is required.

Individuals

All individuals should complete the online form which can be found under the section “UK residents - claiming tax relief or exemption for foreign income or gains” in the link below (unless the other state provides a specific form, in which case they should send it to the address referred to in the same section).

Making a claim under a double taxation agreement (HMRC website) (external users can find the form at ).

Companies

Companies whose tax affairs are dealt with by Large Business Service should send all requests to their Customer Relationship Manager (CRM) or any other person nominated by the CRM to handle such requests.

Other companies whose tax affairs are dealt with by Local Compliance should send all requests to the CT Operations office responsible for handling their tax affairs. Customers can find their CT Operations office by following the link below.

Find your Corporation Tax Office (HMRC website) (external users can find the Corporation Tax Office locator at http://search2.hmrc.gov.uk/kbroker/hmrc/locator/locator.jsp?type=0)

Partnerships (including Lloyd’s Syndicates)

Partnerships with a CRM or Customer Coordinator (CC) within the Large Business Service or Large Partnership Unit should send all requests to the CRM or CC, or any other person nominated by the CRM/CC to handle such requests.

All other partnerships should send their requests to:

HM Revenue & Customs
Self Assessment
PO Box 4000
Cardiff
CF14 8HR

Trusts (including non-registered pension schemes)

Trusts should send requests to the following address:

HM Revenue and Customs
Trust and Estates
First Floor, Ferrer’s House
Castle Meadow Road
Nottingham
NG2 1BB

Registered Pension Schemes

All registered pension schemes should send their requests to:

HM Revenue and Customs
Specialist PT Pensions
Fitzroy House
Castle Meadow Road
Nottingham
NG2 1BD

Please note that non-registered pension schemes should send their requests to Trusts and Estates at the address above under the section for trusts.

Collective Investment Schemes

All Authorised Investment Funds should send their requests to the HMRC Collective Investment Schemes Centre by completing the form below.

CISC9 - Certificate of residence request form (HMRC website) (external users can find the form at http://search2.hmrc.gov.uk/kb5/hmrc/forms/view.page?record=Pun1ktW55wA&f…)

Charities

All charities should send their requests to:

HM Revenue & Customs
Charities Correspondence SO708
PO Box 205
Bootle
L69 9AZ

Public Bodies

Customers dealt with by Public Bodies Group, other than charities (see above), should send requests to their CRM or to the following address if they do not have a CRM:

HM Revenue and Customs
Public Bodies Group
Customer Coordinator Team
Custom House
The Dockland
Pembroke Dock
SA72 6TW

Further information regarding the type of customers dealt with by Public Bodies Group can be found at The Public Bodies Group (HMRC website) (external users can find the guidance at http://www.hmrc.gov.uk/public-bodies/index.htm).