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INTM162160 | UK residents with foreign income or gains: certificates of residence: how a customer should make a request

From HM Revenue & Customs · International Manual

All customers should use the new GOV.UK Certificate of Residence GForm service, or write to HMRC if they cannot apply online.

All requests should include all of the information referred to at INTM162020 as well as the name, address and Unique Tax Reference or National Insurance Number of the person in whose name the certificate or letter is required.

Individuals

Individuals should apply using the online service available at GOV.UK:

If the overseas tax authority provides a specific form requiring certification of residence, this should be uploaded or sent with the application together with any supporting documentation

Companies

Companies should apply using the GOV.UK Certificate of Residence service:

If the overseas tax authority provides a specific form requiring certification of residence, this should be uploaded or sent with the application together with any supporting documentation.

Large Business Service pre-orders

The Large Business Service accepts requests for certificates of residence before the end of a company's accounting period. This is known as a pre-order.

Pre-orders are only available for accounting periods ending in December.

For example, a request made in November for an accounting period ending in December will mean the certificate is created in January.

Customers who require a pre-order should send their request to their usual Large Business contact mailbox.

Partnerships (including Lloyd’s Syndicates)

All partnerships should make their requests digitally using the form on https://www.gov.uk/guidance/apply-for-a-certificate-of-residence-or-letter-of-confirmation

Trusts (including non-registered pension schemes)

Registered Pension Schemes

Completed forms APSS 146C and APSS 146D must also be provided if a third party is requesting a certificate of residence on behalf of the registered pension scheme, unless

  • third party authorisations have already been provided on forms APSS 146A and APSS 146B in relation to repayments of UK tax, and

  • it is confirmed in writing that those third parties are also authorised to deal with requests for certificates of residence.

If there are any changes to the persons authorised to handle requests for certificates of residence, APSS 146C & APSS 146D forms will be required.

Forms APSS 146C and APSS 146D can be found at:

The completed forms should be sent by post to the address above. Where a form APSS 146E is sent by email, the customer should confirm whether forms APSS 146C and D forms are being submitted by post.

Collective Investment Schemes

Collective Investment Schemes should apply using the GOV.UK Certificate of Residence service:

If the overseas tax authority provides a specific form requiring certification of residence, this should be uploaded or sent with the application together with any supporting documentation.

Charities

Charities should apply using the GOV.UK Certificate of Residence service:

If the overseas tax authority provides a specific form requiring certification of residence, this should be uploaded or sent with the application together with any supporting documentation.

Public Bodies

Public Bodies should apply using the GOV.UK Certificate of Residence service:

If the overseas tax authority provides a specific form requiring certification of residence, this should be uploaded or sent with the application together with any supporting documentation.