Tax Residency Certificate for Double Taxation Agreement

Hi, I have obtained a Tax Residency Certificate from the country where I work (UAE) to claim tax relief in the UK as there is a double taxation agreement between the two. My question is, does the tax residency certificate need to be attested by the issuing country (UAE) in order to be accepted by HMRC? Attestation involves an additional fee so just wondering if it is required. Also, do I need to complete a self-assessment in UK to declare my foreign income? Or because there is an agreement there is no need? Please note I am both a UK and a UAE tax resident. Thanks.

Hi annan,

You do no mention the type on income you have in the UK, as income from UK property is taxable in the UK, even if you are not resident.  
You will need to review the guidance and tests at RDR3 (RDR3 Statutory Residence Test) to determine if you are resident in the UK for tax purposes.
If you are not resident for tax purposes in the UK and the income is not from UK property, then you would send the Tax Residency certificate, along with
a fully completed DT Individual form, which can be downloaded at (Double Taxation Treaty Relief - DT Individual).  
You may also find this link helpful Visa and Emirates ID

Thank you.

My only income is from the salary I earn in UAE. I don't have any income in UK at present. I'm working in UAE for a period of 6 months only, split into two UK tax years as I moved from UK to UAE in February. I'm going back to UK soon after spending those 6 months in UAE. Since I will have spent more than 183 days in UK in both tax years, I remain a UK tax resident throughout. At the same time, I am also a UAE tax resident (because I have spent more than 180 days in UAE in the UAE financial year that starts in January) and I have a UAE Tax Residency Certificate that confirms this. In other words, I am both a UK and a UAE tax resident ("dual tax residency"). When I go back to UK (shortly), I understand I will have to declare the income -salary- I earned in UAE during those 6 months. What procedure should I follow for this? Does the UAE Tax Residency Certificate need to be attested by UAE authorities in order to be accepted by HMRC? Thanks.

 Hi,
As you have already determined your residency position for tax purposes, you will need to confirm if split year treatment applies.
Have a look at the guidance notes at RDR1 (https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability)
and then take the test at RDR3:
RDR3 Statutory Residence Test
If split year treatment applies, you will need to declare this in a self assessment tax return.  
If split year treatment does not apply, you will need to declare your UAE earnings, converted into pounds sterling on a self assessment tax return (SA100) and SA106 (foreign).  
You will also be able to claim a foreign tax credit relief.
Thank you.

Does my UAE Tax Residency Certificate need to be attested by UAE authorities in order to be accepted by HMRC?

Does HMRC accept the Tax Residency Certificate as issued by UAE or do you need a particular form/format? I was told some countries have their own tax forms and may not accept directly certificates issued by other countries.

Hi,

The 'Tax Domicile Certificate', known as a 'Tax Residency Certificate' is now provided by the Federal Tax Authority and not the Ministry of Finance. It will not be stamped or signed.  

Please send HMRC your 'Tax Domicile Certificate', together with your fully completed double taxation individual form to:

H M Revenue and Customs
Self Assessment
BX9 1AS

Thank you.

Hi,

You will need to send the certificate along with the claim for double taxation relief. 

Double Taxation: Treaty Relief (Form DT-Individual)

Thank you.