A UK resident may require proof of their UK residence status in the form of an HMRC certificate in order to claim tax relief in a foreign territory which has a double tax treaty with the UK.
The foreign revenue authorities usually require HMRC to certify that the individual is a UK resident of the UK under the terms of the relevant treaty. See E6.141. Certain foreign fiscal authorities also require HMRC to confirm that the person meets other treaty conditions.
Requesting a residence certificate
Guidance on the UK certification procedures is provided on the GOV.UK website ('How to apply for a certificate of residence to claim tax relief abroad') and in INTM162000. The GOV.UK website page provides details of the different forms and processes that should be used depending on the type of person requiring the certificate (eg individuals, companies, partnerships, pension schemes).
With regard to tax treaty eligibility, HMRC uses the information provided with the initial UK residence certificate request (see below) and any other available information. A risk-based approach is taken by HMRC to residence
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Web page updated on 17 Mar 2025 16:19