What is a certificate of residence? Why are they needed? How can I get one? This is a short guide for companies, partnerships and individuals who need to apply to HMRC for a UK certificate of residence and provides details of the application process.
This is a freeview 'At a glance' guide.
At a glance
Tax authorities will issue certificates of tax residence when requested by taxpayers.
The process for applying for a certificate will vary according to the tax authority.
Certificates of residence are needed to ensure that double tax relief or treaty relief is accepted by a country in respect of particular income or profits.
In some cases, a certificate or residence permit is required to avoid Withholding Tax.
There are different procedures to request UK certificates of residence depending on the entity making the request. These are covered in the applicable tabs.
Companies
Companies should send requests for certificates of residence to HMRC via the RES1 online service.
Where a company's tax affairs are dealt with by the Large Business Service, requests for certificates of residence are accepted earlier than the end of the company's accounting period.
Large companies that wish to pre-order should email their request to the Large Business Contact Us Mailbox at:
If it is necessary to send physical documents to HMRC (e.g. those produced by a foreign tax authority), these should be sent to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
To be able to complete the RES1 form you will need to have the following information:
- Address and Unique Tax Reference (UTR) of the company.
- Tax office ID if applicable.
- Reason for the certificate application.
- Type of income for which the certificate is required.
- The period for which the certificate is required. This must be in the past.
- The ‘other country’ that requires the certificate.
- From the double tax treaty with that other country:
- The article number dealing with the type of income.
- Whether the income must be subject to tax or liable to tax.
In some cases, the relevant double tax treaty may require a letter rather than a form and additional conditions may apply. It will be necessary to check the requirements of the territory to which the certificate is to be provided.
Partnerships
Partnerships can request certificates of residence using the online form RES1 which can be found here.
Large businesses should send requests to either their Customer Compliance Manager or Customer Coordinator.
Requests for partnerships with no such HMRC contact should send requests to:
Pay As You Earn and Self Assessment
HM Revenue & Customs
BX9 1AS.
To be able to complete the form you will need to have the following information:
- Address and Unique Tax Reference (UTR) of the partnership.
- Tax office ID if applicable.
- Reason for the certificate application.
- Type of income for which the certificate is required.
- The period for which the certificate is required. This must be in the past.
- The ‘other country’ that requires the certificate.
- From the double tax treaty with that other country:
- The article number dealing with the type of income.
- Whether the income must be subject to tax or liable to tax.
- Managing partner's full name, address and UTR.
- Title, full names and residency status of all partners.
In some cases, the relevant double tax treaty may require a letter rather than a form and additional conditions may apply. It will be necessary to check the requirements of the territory to which the certificate is to be provided.
Individuals and Sole Traders
Individuals can apply for certificates of residence by:
- Using the individual’s (or their agent's) Government Gateway user ID and password.
- Emailing the form which can be found here.
If a non-UK jurisdiction wants a specific form to certify UK residency they need to be sent to:
Pay As you Earn and Self Assessment
HM Revenue & Customs
BX9 1AS
Information required to complete the form includes:
- Contact details for the individual.
- National Insurance Number.
- Unique Tax Reference (if one is issued)
- Date of birth.
- Date of arrival in the UK.
- Days spent outside the UK.
- Nationality.
- Employers PAYE reference.
- Why a certificate is needed.
- The period for which the certificate is needed.
- Amount and type of income for which the certificate is needed.
- The applicable Double Tax Treaty and Article.
- Whether or not the applicant is the beneficial owner of the income.
- Whether or not subject to tax provisions apply to foreign income.
Small print & links
Useful guides on this topic
Companies: Permanent establishment & residence
What are the rules for determining a company's country of residence? What is central management and control? When does a company create a permanent establishment in another country?
SRT: Statutory Residence Test
What is the statutory residency test? Why is it important and how does it work?
Withholding Tax
When is Withholding Tax (WHT) paid? What are the applicable rates? Are there any exemptions?
Tax Treaties OECD Glossary
What common terms are used in Double Tax Treaties? Where can I find a glossary?
