Certificate of Residence

If you are British, retired and receive pensions (state and private) from the UK and you live in a country with a dual taxation agreement I understand that you can avoid paying tax in the UK and pay it in the country where you are living. To do this a certificate of residence is required by HMRC. My question is does the certificate of residence have to be renewed each year as the cost to obtain one is quite high.

Anyone have any idea

Hi como,
The certificate of resdience is only applicable if you are UK resident with foreign income.
In order to claim relief from the UK you would need to submit a formal double taxation releif claim.
Double Taxation: Treaty Relief (Form DT-Individual)
Thank you. 

I am in the UAE and according to the form referred to above "Double Taxation: Treaty Relief (Form DT-Individual)" I have to provide a certificate of residence see Page 13 Box H. So I go back to my original question does the certificate of residence have to be renewed and sent each tax year to HMRC or once the form is submitted will I no longer pay UK tax on pensions unless i return to the UK

Anyone able top help

Hi como,
As previously advised, the certificate of residence is if you are a UK resident claiming relief for income receive outside the UK.
As you are not UK resident a certificate of residence is not applicable and you would need to claim relief on your UK income via a double taxation relief claim.
Thank you. 

Thank you for your reply. Can someone explain how I can make a double taxation relief claim.

Hi como,
A certificate of residence is only issued, where you are a UK tax resident and have a foreign income or capital gain.
Where there is no foreign income, but there is a foreign tax implicatiions, we can issue a letter of confirmation of residence.
Where none of these situations apply, you will need to go back to the tax office for the other country to find out what they will accept.
To submit a request for either a certificare of residence or letter of confirmatin of residence, please complete the form here: https://www.gov.uk/guidance/get-a-certificate-of-residence.
How to apply for a certificate of residence to claim tax relief abroad
Thank you. 
 

Thank you for your replies but I must admit that I am now very confused. I am living in the UAE and receive a state pension from the UK and also a private pension. I would prefer not to pay UK tax on these pensions and have no other income from the UK or UAE, so what exactly should I do to achieve this. Thank you

Hi como

If your pension is a private pension, you should download and complete the form at Double Taxation: Treaty Relief (Form DT-Individual),
declaring your private pensions and your state pension on the form.  
You will need to send the completed, signed and dated form to the UAE tax authorities to validate.  They will return the validate form to you and you then sent it to the address on the front page of the form.  
Any overpaid tax in the current tax year, will be repaid by your pension provider.  Any tax overpaid in previous tax year will be repaid by HMRC.  
If you have to complete tax returns, you will need to amend your tax returns and inlcude the additional pages of HS304.  (Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)).

Thank you

Thank you again for your very informative reply. I just have one more question, does the Double Taxation: Treaty Relief (Form DT-Individual) form have to sent in every year or just once.

Hello, My question is somehow connected to this topic. I need a Cert of Residence for previous years (ie 2015-2017) when I was living and working in the UK. I applied online through the link you shared above, and the outcome was that they could not verify some of the information I provided so, apparently I need to request the Certificate of Residence in writing to HM Revenue & Customs, Pay As You Earn and Self Assessment, BX9 1AS. My question is, what should I fill in to send ? Is it the same application that I filled in online before ?

Hi como,

You only need to complete a new DT individual form when your circumstances change, for example, you take a lump sum, commence a new private pension, or state pension, or perhaps move to a new country.

Thank you.
 

Hi, I have changed country (left UK) since 2017, but not submitted any DT individual form back at that time. If I do the DT ind form now, will I get a certificate of residence? is this the right approach to apply for a certificate of residence? The home country requires this specific certificate. Thank you.

Hi
A certificte of residence is only issued where a UK tax resident has sources of foreign income or capital gains and foreign tax will be deducted eithout it.  Where there is no foreign income, but there may be a foreign tax implication, we would issue a letter of confirmation of residence.  In situations where neither a certificate of residence or a letter of confirmation of residence are appropriate, we ask that you contact the relevant tax authority to find out what they will accept.  
 

Hello, There was income in UK and abroad, hence the certificate of residence that I am requesting. I applied online through the link you shared above, and the outcome was that they could not verify some of the information I provided so, apparently I need to request the Certificate of Residence in writing to HM Revenue & Customs, Pay As You Earn and Self Assessment, BX9 1AS. Could you please let me know what document I need to fill in, is it DTI again ? whether it needs to be sent by post or email suffices ? Thank you in advance

Hi Kateb,
The DT form is not a certificate of residence.
As you are not in the UK a certificate of residence is not applicable as this is only to confirm that you are UK resident and declaring the foreign income in the UK.
Thank you.

Hi Kateb,
We cannot comment on why a certificate of residence could not be issued.
For an answer to a personal question of this nature, you would need to contact our Self Assesment helpline.
Self Assessment: general enquiries
Thank you. 

to HMRC Admin 20 I know that DT form is not a certificate of residence. I am asking what form I have to post to HM Revenue Customs in order to get the certificate. I already clarified that the certificate that I am requesting is for a period during which I was UK resident.

Hi,

You can apply online for the certificate.

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

Thank you.