Residency status

Next year my son plans to go to Australia on a working visa. Each year he is to receive money from a foundation in Austria. To get this he needs a certificate of residency from HMRC So my question is, will there be any obstacles when he applies for this next year? Thanks

Or should he just pay the full amount of tax in Austria and avoid the pain of applying for a certificate of residence stamp? This seems to be difficult to complete even when you are physically in the UK

Hi HMHB MCDONALD,
Sorry but HMRC cannot comment on future events as legislation and/or events may change.
Thank you.