How to apply for a certificate of residence to claim tax relief abroad

You can claim tax relief in another country if you pay tax on your foreign income in the UK, and you have a certificate of residence (CoR).

You can apply for a CoR if:

If you’ve already paid the tax you may be able to get a refund.

The overseas authority dealing with your claim will normally ask HMRC to certify that you’re a resident of the UK, in line with the double taxation agreement.

HMRC will not send a CoR if you’re not entitled to treaty benefits under the double taxation agreement.

The relevant overseas authority decides if relief from foreign taxes can be granted.

When you apply for a CoR you must tell HMRC:

  • why you need a CoR
  • the double taxation agreement you want to make a claim under
  • the type of income you want to make a claim for and the relevant income article
  • the period you need the CoR for, if different from the date of issue
  • if needed by the double taxation agreement, confirmation that you’re:
    • the beneficial owner of the income you want to make a claim for
    • subject to UK tax on all of the income you want to make a claim for

If you need a CoR for a period on or after 6 April 2013 and you’ve not yet filed a Self Assessment tax return for that period you must also tell HMRC:

  • the number of days you’ve spent in the UK during the tax year you need the CoR
  • if you’ve spent less than 183 days in the UK during the tax year you need the CoR, why you believe you’re resident under the Statutory Residence Test
  • the date you arrived in or left the UK
  • if you arrived in or left the UK during the tax year you need a CoR, the date you began or ceased to be resident according to the SRT split year rules

Newly incorporated companies, who have not yet filed a Corporation Tax Self Assessment return must tell HMRC the:

  • name and address of each director and shareholder
  • reason the company believes it’s a resident of the UK (guidance is in the International manual at INTM120030)

To apply for a CoR:

  • you can use the online service
  • email a form (you will not need to sign in to an online account)
  • if you’re an agent applying on behalf of an individual or sole trader you can apply online

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If the other country gives you a form to certify residence, you’ll need to send it to:

Pay As You Earn and Self Assessment 
HM Revenue and Customs 
BX9 1AS 

Use form RES1 for letter requests.

Send requests to your Customer Compliance Manager, or a nominated person, if your company’s tax affairs are dealt with by Large Business.

If your company is not dealt with by Large Business you should send requests to the Corporation Tax Services office.

Find more information on certificates of residence in HMRC’s International manual.

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