How to apply for certificate of residence in the UK

13 January 2021 |
Apply for Certificate of Residence

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.


Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

The author


Also by the author

13 December 2013
Another victory for the UK Revenue against income tax avoidance
6 December 2013
Autumn statement 2013: Good news for employee share ownership and other welcome tax breaks
1 November 2013
Serious Fraud Office brings its first prosecution under the Bribery Act 2010 with more to come
Subscribe to our newsletter
Stay up to the minute on our latest news and insights?
International reach

We have helped clients meet their HR needs in over 70 countries across five continents.