Certificate of Residence for tax purposes

I live and work in the UK and I am a tax resident here but my country of citizenship requires the HMRC Certificate of residence in order not to tax me on my UK income. According to HMRC guidance, you can only apply for a Certificate of residence if you receive income from both the UK and another country, but all my income is from the UK. HMRC's logic (as far as I understand) is that you don't need this certificate if you have no foreign income becuse the certificate is intended to claim tax relief on foreign income. However, I need the certificate in order to claim tax relief on UK income in my country of citizenship in accordance with article 4 of the DTA. They've asked me for CoR specifically, and won't accept the Letter of confirmation of residence, because that explicitly states that it's not for DTA purposes. Any ideas how I can proceed?

Hi,
You can still apply for the certificate of residence.
We will not provide it if there is no foreign income, but we can provide a letter of confirmation to show you are UK tax resident instead.
The certificate of residence request form will generate this for you.
If you enter the reason for the request, we can look to send this instead.
How to apply for a certificate of residence to claim tax relief abroad

Thank you for your reply but as I said in my original question, the tax body in Slovenia that I need to submit this to won't accept the letter of confirmation and asks explicitly for a certificate of residence and that article 4 be mentioned. The route you suggested won't issue me with a document that they are willing to accept.

Hi, 
HMRC has agreements with multiple countries across the world and the advice given in our first response is correct. 
If Slovenia do not accept the letter of confirmation, you will need to provide us with written evidence from them advising this.

OK, that's helpful to know! So basically they would need to write a letter saying they don't accept the letter of confirmation. Do I post that on to you or does it need to be them directly that post it? To what postal address? Would you accept a scanned letter sent by email or a direct email from them confirming this? If email is ok, where does it need to be sent?

Hi, 
Yes, they would need to provide evidence and a reason as to why they are not accepting our letter of confirmation.
Either you or they can post it to us at:
HMRC, PAYE and Self Assessment,
BX9 1AX.
This cannot be done via email.

Dear all, I would just like to follow up this thread and how the situation resolved. I will be facing the exact same situation in September when relocating to UK for a research position. Thank you for your reply.

Hello, I have asked for a Certificate of Residence in the UK and the website says it has been sent even if I have not received any email. Do you send this via post? Would it be possible to receive a PDF version? Thank you

Hi,
 

Yes these are sent via post. If you have not received this then please contact us and we can issue a duplicate. Also see link: Self Assessment: general enquiries  . Thank you.

Hello, I confirm I have not received the Certificate of Residence. Is there a way to receive a PDF version? How would you like to be contacted? Thanks

Hi,

If you have not received the original copy, you will need to call us for a duplicate or resubmit the request.

Self Assessment: general enquiries

Thank you.

Hello, if anyone knows could you please clarify the following: As an non UK citizen, after arriving in the UK for studies and work, I have not being outside of the UK for work or other purposes other than personal travel. On the confirmation of tax residence section requesting "Time spent outside the UK", do I only submit information regarding the time after I arrived in the UK? Kind regards.

 Hello,

This would be for the tax year in question. i.e from 6th April to 5th April.  Thank you.

Thank you for your reply. May I also please ask how far in advance can we request a certificate of residence within the financial year? Kind regards,

Hi, 
 

You cannot request a certificate of residence for a future date but we can include dates in the past.

Thank you.

Hello, I am from Poland, been living in Wales for 15 years. Recently I have became self employed, providing IT consultations for company located in Poland. I will be sending invoices every month to that company. The company states they can not pay me until I will provide Certificate Of Residence As I have not received any income yet, I have only received the Letter Of Confirmation. Is there any way I can receive the Certificate before I receive income? Thank you.

Hi SebGo,

We cannot issue a certificate of residence for a future date, but you can request up to the current date here as long as you have registered for self assessment:

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

If however you do get paid this income with tax deducted, then you can enter this on the foreign section of your return and we can give foreign tax credit so that you are not taxed twice on the same income. 

Thank you.

Hello, on my tax account, it is stated that my request for a certificate of residence in the UK has being processed but I cannot find the output of that anywhere not have I received anything by post or e-mail. How can I find out what has happened, is there a number I can phone about this? Thanks.

Hi,
 

You can contact us here to check the status of your claim : Self Assessment: general enquiries  . Thank you.

 

Why is my 96-year old grandfather receiving requests for Tax Residency? 1. He is a British citizen. 2. He has lived in the UK all his life, as a UK-only taxpayer 3. He suffers from dementia and issues with his speech, but forms like this cause him increasing levels of distress and anxiety. So... why is he receiving this form from his bank, whose response is a shrugged "We have to do it". Does HMRC consider this a necessary and responsible course of action? Do HMRC not have enough information on his tax records and history already? Who do I escalate the issue with?