Certificate of Residence for tax purposes

Hi,

You will need to contact our Income Tax team to progress chase your claim.

Income Tax: general enquiries

Thank you.

Hi, I'm applying for the certificate of residence because I have started working in the UK and I don't want my UK income to be taxed in Poland. I started working in my new job 11/09/2023 so I would only need the certificate from this period. I'm confused on how to answer some of the questions in the form: 1. Have you ever left the UK to work overseas? - I haven't left the UK since moving here but I have worked somewhere else before moving here, do I say "no" here? 2. Have you ever been outside the UK for more than 183 days in any UK tax year? - same question 3. Why are you requesting a Certificate of Residence? - there is no option to mark "UK income" so I said "other reason" and then explained it and put the amount of UK income I've received until now in the "Amount of other income received" tab. Is this correct? 4. Period of time I need a certificate for -> I would need it from 11/09/2023 but there is no definite end date since I plan on continuing staying in the UK. what do I put here? Thank you in advance for answering

Hello. I would like to request a CoR to submit to tax authorities in Greece who request it due to a law for tax reduction for those who have been living and working abroad for a certain period of time. I would only need to request this for the period from 1/1/2018 to 31/12/2018. Can I please clarify/confirm that the questions under parts ‘Time spent outside the UK’ and ‘Your Employment’ refer ONLY to the year in request?? (For example, I am not currently employed by a UK employer but I was for quite a few years and certainly for the year in request). Thank you.

Hi,
Yes these relate to the period that you are asking on the certificate.
Thank you.

Hi karolina,
A certificate of residence is only issued in situations where there is an overseas income and it is taxable in the UK.
Where there is no overseas income, we would issue a letter of confirmation of residence, in case you require proof of residence for the overseas tax authority, due to a local law.
If this is your first time being resident in the UK, enter 'No'.
You have been outside the UK for more than 183 days in a UK tax year, so enter 'yes'.  for the question ""Reason why a certificate is needed"", is a free hand box, so you could state that is is to confirm your UK residence for tax purposes.
The start date is a date in the past and the end date cannot be later than the date you submit the form.
Future dates are not allowed.
Thank you. 

Thanks for all the replies so far - very helpful but still a little unclear on the details. I am seeking to prove my residence in the UK to the Portuguese Tax authorities (AT). They require the CoR and do not accept the Letter of Confirmation of Residence. Please can the HMRC confirm: 1. if you require an official translation of this rejection from them or whether simply mailing a copy of their response letter is sufficient 2. in this letter to your address do you need an introduction/justification? 3. once you receive it, what is the expected resolution? i.e. has this been successful in the past? As Portugal seems pretty fixed on their interpretation of the DTA. Separately, I understand the CoR is solely for foreign income of UK tax residents. Does the CoR include info regarding the date from which the taxpayer has been resident in UK or solely for the period being requested? Also, in the online request there is a field regarding income £ amount - what period would the 'total amount of income earned in that foreign country' relate to?

Youtube / google are requesting a tax certificate of residency for Ireland. The questions on the form were a little confusing to say the least as well as references to periods, I assume information is not required other than for the period required (this year / last) The last question, tax certificate of residency provisions apply to this foreign income ??? tried to understand the notes but this makes little sense to me, I assume the answer is NO - don't want to fill the form in incorrectly ! I assume I will have to now resubmit the tax residency form each and every year ?

Google are also asking me to provide a provide a tax certificate of residency for Ireland. Like Andrew above, I am somewhat puzzled by the last question: "Do the subject to tax provisions apply to this foreign income?" The notes under this question say "Some Double Taxation Agreements state that a UK resident is only entitled to foreign tax relief on certain types of income if it is subject to tax in the UK." I have gone through the tax treaty with Ireland/UK, and still none the wiser as to what to put here. Can someone try and clarify this for us?

Hi,

You just show the period that you need the certificate for and you are correct, its no to the last question.

Yes, you will need to submit a request each year if the income continues.

Thank you.

Hi Melo1,
Sending a copy of the letter is sufficient.
HMRC will translate it.
It would be beneficial to include your NINO or UTR number in a letter that explains why you are sending the Portuguese letter.
A certificate of residence issued by the UK can be for a specific period in the past and must be in relation to a foreign income of some type, such as employment, self employment, pensions and so on.
Your letter will be reviewed by a specialist team that deal with Portuguese tax authorities on matters of this this and other natures.
We cannot advise how long this may take.
Thank you. 
 

Hi DDH,

In your case, the answer would be no.

Thank you.

Hi there, I have completed and submitted the form to request a certificate of residency for my client but I have realised that I have added wrong amount of money (I didn't exchange it from euro to pounds). How can I cancel the request and make a new one?

Hi Zsofo,

You can cancel the request, by contacting our webchat facility below, to advise my colleagues of the mistake.

Contact HMRC

You will need to submit a new certificate of residence request.  

The certificate of residence does not include any details of the income or an amount.

Thank you.

Hi, I applied for a Certificate of Residence online a month ago. The status on my gateway is completed but I haven't received any mail via post or email. Could you please inform me what is the right procedure? Is the HMRC contacting my government or do I need to do? I appreciate any help you can provide.

Hi! Is the certificate sent by special delivery or ordinary mail? I have received nothing -although it has been sent- and wonder if it´s because I´m not home.

Hi Zoltan Illes,

We do not issue correspondence by email.  

If you have not received anything after a month, please contact our Self Assesment and we can arrange to issue a duplicate or provide an update.

Self Assessment: general enquiries

Thank you.

Hi begosua,
Certificates of residence are sent by ordinary post.
Thank you. 

 

Hi there I am applying for a certificate of residency as I'm working in Spain for a couple of months. They have been very vague with us and said we can submit a form and see if it applies...! I will be employed there and receive regular income and they want to tax us at source plus social security fees. The form asks for the following: Which article of the country's Double Taxation Agreement covers the income in this request? I have no idea where to find this info! Can you tell me which article this would be for an individual working in Spain and living in the UK? Thanks!

Hi,
You can find the UK / Spanish tax treaty at:
Spain: tax treaties
You will need to look for the article that covers you source of income.  
You can apply to HMRC for a certificate of residence:
How to apply for a certificate of residence to claim tax relief abroad to submit to the Spanish tax authorities, showing that you are Uk resident under article 4 of the tax treaty.  
You will need to declare the amount of income and the article that the income relates relates to.  
If there is no article, then consider the other income article.  You will need to register for self assessment, if you are not already registered and you will need to submit a tax return, declaring the foreign income.
Thank you.

Hey, I filled out the form to receive the certificate for residency for my company, [Details removed by admin] 4 (four!!) times via this RES1 online service. I received the confirmation emails all 4 (four) times. Way more then 30 days passed since first , second and third submissions: first - 30 October 2023, second and third - 7 December 2023. I never received any of the certificates. When will I receive it. I can share with you all the confirmation emails and submission references.