INTM162128 | UK residents with foreign income or gains: certificates of residence: for UK registered pension schemes: Local Government Pension Schemes (LGPSs)

In most instances a UK local authority and its pension schemes are treated as UK resident, but there may be some double taxation agreements where that is not clear. In cases of doubt or difficulty please contact CSTD Business, Assets & International.

In all other cases where a LGPS or sub-scheme wishes to claim benefits under a double taxation agreement, a certificate of residence may be issued using the following wording:

“Based on the checks HM Revenue and Customs has conducted, [name of LGPS or sub-scheme] as administered by authority of [name of administering authority] is, as at [date], a resident of the UK in accordance with Article [number applicable to residence - usually 4] of the Convention in force between the UK and [name of other state].”