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:
- you’re classed as a resident of the UK
- there’s a double taxation agreement with the country concerned
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