Certificates of UK residence for treaty claims

Q: What does this look like in practice?

Illustration only. Sarah is UK resident and owns shares in a company in a treaty country whose domestic withholding rate on dividends is higher than the rate in the treaty's dividend article. Before the next dividend is paid, she checks the relevant country page of HMRC's Double Taxation Relief Manual, which lists any specific claim form, and asks the foreign tax office for that form. She completes her part, applies online for a certificate of residence naming the treaty, the dividend article and the date, confirms she is the beneficial owner, and uploads the form. HMRC certifies the form, Sarah sends it to the foreign authority or the paying agent, and future dividends are taxed at the treaty rate. On her Foreign pages she then claims credit only for the treaty rate tax actually suffered.

A certificate of residence is HMRC’s written confirmation that you are a resident of the UK for the purposes of a particular double taxation agreement. You need one when a foreign tax authority will only reduce, waive or refund its own tax on your income once the UK has certified you, usually for dividends, interest, royalties, pensions or business profits. You apply online through GOV.UK, naming the treaty, the country, the type of income and the period, and HMRC cannot certify any future period.

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What does a certificate of residence actually do?

Where the UK has a double taxation agreement with another country, a UK resident may be entitled to relief from that country’s tax, either at source or as a refund of tax already paid. HMRC’s International Manual at INTM162010 explains that the overseas authority receiving the claim will usually want HMRC to certify that the person is a resident of the UK within the meaning of the treaty. That certification can be on a form produced by the foreign authority or in a general letter produced by HMRC.

Two limits are worth understanding before you apply:

It is not a ruling on your residence. INTM162040 says a certificate is not a formal determination that you are UK resident. It confirms only that, based on the checks HMRC carried out, you were liable to UK tax by reason of residence. HMRC can still open an enquiry into your return later.
It does not guarantee relief. The decision to grant treaty relief belongs to the overseas authority. If you think that authority has wrongly refused benefits you are entitled to, HMRC will consider taking it up under the treaty’s Mutual Agreement Procedure.

When do you need one rather than claiming relief on your UK return?

GOV.UK splits double taxation relief into two routes. If the foreign tax has not yet been taken, you apply to the foreign authority, and you must do so where the income is exempt from foreign tax but taxed in the UK (most pensions are the usual example) or where the treaty requires it. You either have HMRC complete the foreign form, or you send a certificate with a letter. If the foreign tax has already been paid, you normally claim Foreign Tax Credit Relief on the Foreign pages of your Self Assessment return instead, which is covered in our guide to declaring foreign income.

The two routes interact. GOV.UK states that you cannot claim credit relief in the UK where the treaty requires you to claim the tax back from the source country. HMRC’s helpsheet HS263 adds that where a treaty limits the foreign rate, only the treaty amount is creditable. Its example is a Spanish property income dividend of £100 with £20 withheld: the treaty rate is 15%, so £15 is creditable and the excess £5 has to be recovered from the Spanish authorities. A certificate of residence is usually what makes that recovery possible, or avoids the overpayment in the first place.

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Who can get a certificate?

The online service is open to individuals and sole traders, companies, partnerships, trusts, charities, public bodies, pension schemes and collective investment schemes, and an authorised agent can apply on your behalf. HMRC will not issue a certificate if you are not entitled to treaty benefits, and a certificate also requires a treaty with the country concerned.

Under most treaties a resident is a person liable to UK tax by reason of domicile, residence, place of management or a similar criterion. INTM162040 explains that “liable to tax” only means being within the general scope of UK tax, so charities and pension funds can be resident even where their income is exempt. Some special cases follow from this:

Partnerships and LLPs. INTM162110 says a UK partnership is not itself resident for most treaties because it is not liable to tax. HMRC instead issues a certificate confirming that the partnership is not resident but that named partners are. Where some partners live abroad, the certificate lists only the UK resident partners. The UK/Argentina treaty is one of the few exceptions.
Beneficial ownership. Most treaties give relief on dividends, interest and royalties only to the beneficial owner. INTM162080 warns that agents, nominees and trustees may not qualify, and the actual owners may need certificates in their own names.
Subject to tax. Some treaties require the income to be actually taxable in the UK. INTM162090 explains that income covered by your personal allowance still counts, but income exempted by statute does not. A UK company whose foreign dividend is exempt under Part 9A of the Corporation Tax Act 2009 cannot get a certificate under a subject to tax article unless it has elected under section 931R(2) for the exemption not to apply. Our page on dividends received by companies covers that exemption.

What information does HMRC ask for?

GOV.UK and INTM162020 list the details every applicant must give:

Whether you need the certificate for a claim under a double taxation agreement, and which agreement.
The country the certificate is for.
The type of income and, under INTM162020, the article you are claiming under. In treaties based on the OECD model these are usually Article 7 for business profits, Article 10 for dividends, Article 11 for interest and Article 12 for royalties, although numbering varies.
The period the certificate must cover. HMRC certifies residence at the date of issue or for a past period ending no later than that date, never a future one.
Where the treaty requires it, confirmation that you are the beneficial owner of the income and subject to UK tax on all of it.

If you are an individual and have not yet filed a return for the period, you must also give the number of days you spent in the UK, the basis on which you are resident under the Statutory Residence Test if you spent fewer than 183 days here, your arrival and departure dates and, if relevant, the date you began or ceased to be resident under the split year rules. INTM162020 notes that someone who has only just arrived may not get a certificate until they have been here long enough to show they are resident. A newly incorporated company that has not filed a Corporation Tax return must give the name and address of each director and shareholder and explain why it considers itself UK resident.

How do you apply?

Use the online service on GOV.UK, signing in with your existing details or with an email confirmation code. Agents must sign in with their agent services account credentials, and INTM162030 confirms HMRC will only issue a certificate to a third party where the taxpayer has authorised it. If the foreign authority provides its own form, upload it with the application after completing your parts. Bulk requests covering several countries or entities may require a spreadsheet uploaded within the service. If you cannot apply online, you can post the same information; individuals, sole traders and partnerships write to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS.

The Large Business Service accepts pre orders before the end of a company’s accounting period, but only for periods ending in December. Some countries require an apostille from the Foreign Office legalisation service on top of the certificate, Kazakhstan being HMRC’s example in INTM162130; obtaining and paying for the apostille is the applicant’s job.

Certificate of residence or letter of confirmation?

A certificate exists only to support a claim under a specific treaty. If there is no treaty, or you need proof of UK residence for another purpose, such as registering to trade abroad or claiming relief under the other country’s domestic law, HMRC issues a letter of confirmation instead. INTM162140 shows that these letters are headed with a statement that they are not a certificate of residence for treaty purposes, and HMRC does not check treaty conditions before issuing one. You request either document through the same service and HMRC decides which fits the information you give.

What does this look like in practice?

Illustration only. Sarah is UK resident and owns shares in a company in a treaty country whose domestic withholding rate on dividends is higher than the rate in the treaty’s dividend article. Before the next dividend is paid, she checks the relevant country page of HMRC’s Double Taxation Relief Manual, which lists any specific claim form, and asks the foreign tax office for that form. She completes her part, applies online for a certificate of residence naming the treaty, the dividend article and the date, confirms she is the beneficial owner, and uploads the form. HMRC certifies the form, Sarah sends it to the foreign authority or the paying agent, and future dividends are taxed at the treaty rate. On her Foreign pages she then claims credit only for the treaty rate tax actually suffered.

What are the common mistakes?

Asking for a certificate covering a future period, which HMRC cannot give.
Naming the wrong article, or no article, so HMRC cannot see what relief is being claimed.
Requesting a certificate in the partnership’s own name rather than one listing the UK resident partners.
Applying as a nominee or custodian when the beneficial owner should be the applicant.
Paying excess foreign tax and trying to credit it against UK tax instead of reclaiming it abroad.

Advisers will find related points in our guide to acting for overseas clients, and retirees with pensions paid from abroad should read foreign pensions received by UK residents.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.