UK Tax Residence Certificate

What's included

• Check of which country, treaty, income type and period the certificate is for
• Check of any form the foreign tax authority requires
• Preparation of the application with your company details
• Information HMRC asks for from newly incorporated companies
• Submission to HMRC as your agent
• Follow-up with HMRC if they ask for more information
• Certificate forwarded to you when HMRC issues it
• Email and phone support

What a certificate of residence is

A certificate of residence is a document from HMRC that confirms a company or person is resident in the UK for tax purposes. It is often called a tax residence certificate or tax residency certificate.

You use it to claim relief under a double taxation agreement (DTA) — a treaty between the UK and another country that stops the same income being taxed twice. A foreign customer or tax authority may hold back tax on payments to your company unless you show them this certificate.

If there is no DTA with the country, or you need proof of UK residence for another reason, HMRC may issue a letter of confirmation of residence instead.

Who needs it

• UK companies receiving dividends, interest, royalties or service fees from abroad
• Companies asked by a foreign client or bank to prove UK tax residence
• Companies registering for tax in another country

Who can get one

HMRC only issues a certificate if the company is resident in the UK for tax and entitled to the treaty benefits. A company incorporated in the UK is generally UK tax resident, but a company can be treated as resident elsewhere — for example if it is managed and controlled from another country and a treaty says so. If your directors live and make decisions abroad, speak to an accountant before you apply. HMRC decides — we cannot promise a certificate will be issued.

How it works

1. Tell us the country, the type of income and the period you need the certificate for.
2. Send us any form the foreign tax authority wants HMRC to certify.
3. We prepare the application with your company's details.
4. We submit it to HMRC and deal with any questions.
5. When HMRC issues the certificate, we send it to you.

What you need to provide

• Company name, number and Corporation Tax reference (UTR), if you have one
• The country and the type of income, such as dividends, interest, royalties or service fees
• The period the certificate should cover (HMRC does not certify future dates)
• Confirmation that the company is the beneficial owner of the income
• For a new company that has not yet filed a Corporation Tax return: the name and address of each director and shareholder, and why you believe the company is UK resident

Your company should be registered for Corporation Tax first. If it is not, see our Digital Package for what registration involves, or ask us.

Common mistakes

• Applying for a future period. HMRC only certifies residence for periods up to the date of the application.
• Forgetting the foreign form. Some countries insist that HMRC stamps their own form.
• Assuming the certificate guarantees the foreign tax relief. The foreign tax authority makes that decision.

Our Self Assessment and annual accounts services can help keep your tax position in order.

Frequently asked questions

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