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HMRC internal manual

International Manual

Residence & non-UK domiciles: Residence

Article 3(2) of the agreement provided that, after 1 January 2013, non-UK residence may have been established by UK passport holders by providing the paying agent with a certificate of tax residence issued by another jurisdiction. HMRC does not issue certificates to verify non-UK residence.

A certificate of residence provided by another jurisdiction is sufficient to support residence in a country other than the UK for the purpose of the Swiss UK Agreement. It does not mean that HMRC will accept that an individual is not resident in the UK for the purposes of UK domestic tax law.