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Posted Sat, 09 Sep 2023 17:04:10 GMT by rossrco
Hi there Folks, I moved to the UK from Norway in September, 2002 on a skilled worker visa and I am facing double taxation in Norway on my UK income. A Norwegian tax consultant advised me to apply for a Certificate of Fiscal Residence (CoR) in the UK as I have been staying and working on the UK for more than 90 days during the fiscal year 2022/2023. This would supposedly serve as an evidence to the Norwegian authorities that I am paying taxes to HMRC on my UK income. However, the form for requesting the CoR that I found here:, seems to be designed for people who left the UK and then came back. Specifically there are questions such as: "Date that you returned to the UK" and "How many days did you spend outside the UK?". Is this the correct form to fill and if it is, how should I fill these questions considering that I have arrived for the first time in the UK in September, 2022 and have been working and living here ever since?
Posted Mon, 18 Sep 2023 13:13:26 GMT by HMRC Admin 32

The Certificate of Residence application form is designed to cover a range of different circumstances, so please answer each individual question in accordance with your own situation (entering 'Not applicable' if appropriate).                                                            

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

Thank you.

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