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

Overview

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.

What information HMRC needs

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)

How to apply

Individuals and sole traders

To apply for a CoR:

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:

Companies

Use online RES1 form for 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.

Partnerships (including Lloyd’s syndicates)

Use online RES1 form for requests.

If your partnership has a Customer Compliance Manager or Customer Coordinator in Large Business, you should send requests to them.

Otherwise, send requests to:

Registered pension schemes

Use form APSS 146E and send it to the address on the form.

If the other country gives you a form to certify residence, you should send it to HMRC with the form APSS 146E.

If someone is applying on your behalf you’ll also need to fill in forms APSS 146C and APSS 146D. These forms should be sent to the address on the APSS 146E and only need to be submitted once.

You do not need to send these forms if:

• third party authorisation has already been given on forms APSS 146A and APSS 146B for repayments of UK tax
• it’s confirmed in writing that they’re also authorised to deal with requests for certificates of residence

If there are any changes to the people authorised to handle requests for certificates of residence, you’ll still need to send forms APSS 146C and APSS 146D.

Registered pension schemes arranged through insurance companies and unit trusts

An insurance company or unit trust may need a certificate of residence to claim benefits for a pension scheme arranged through them.

Insurance companies

Send requests to the company’s Customer Compliance Manager or Corporation Tax Services office responsible for handling the company’s tax affairs.

Unit trusts

Use form CISC9 and send it to the HMRC Collective Investment Schemes Centre. The address is on the form.

Where another country provides a specific form to certify residence, you should send it with the CISC9 form.

Non-registered pension schemes

Send requests to Trusts and Estates at:

Collective investment schemes

Use form CISC9 and send it to the address on the form.

Where another country has given a form to certify residence, send it with the form CISC9.

Trusts

Write to HMRC at:

Charities

Write to HMRC at:

Public bodies

Use online RES1 form for requests.

Send reclaim forms for certification to Corporation Tax Services office.

More information

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