Where an individual is resident in the UK and has overseas income and/or gains, it may be possible to claim tax relief or exemption to avoid paying tax twice. For some countries, it is necessary to provide their tax authorities with a ‘certificate of residence’ confirming UK residence status.
It is now possible to apply online to HMRC for a certificate of residence (see link in the ‘Resources’ section below). It is to be hoped that this will make the process easier and quicker.
You are eligible to apply for a certificate of residence if:
- you’re classed as a UK resident
- there’s a tax treaty with the country concerned
If you’re concerned that you’ve already paid the double tax, you may be able to apply 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, they will then decide if you will be given relief from foreign taxes.
How to apply for a certificate of residence to claim tax relief abroad
Individuals and sole traders
To apply for a certificate of residence, you can use the online service, or email a form.
If requesting CoR by letter you can use RES1.
Alternatively, you can send requests to your Customer Compliance Manager if your company’s tax affairs are dealt with by Large Business. If not, then you should send your requests to the Corporation Tax Services office.
Partnerships (including Lloyd’s syndicates)
Again, for requests by letter use form RES1.
If your partnership has a Customer Compliance Manager or Customer Coordinator in Large Business, then your CoR request should be sent to them.
If none of these apply, then you can your send requests to:
Pay As You Earn and Self Assessment
HM Revenue and Customs
Request for Certificate of Residence in the UK
For further information or to discuss the issues raised, please contact John Mooney or Bina Gayadien on +44 20 3051 5711.