HMRC letter of confirmation of residence – all you need to know

HMRC’s letter of confirmation of residence might be the most overlooked document in UK tax administration.

Until you need one.

Then it becomes absolutely critical and frustratingly unclear how to get it.

This isn’t your standard tax residency certificate for double taxation treaties. This letter proves you’re a UK tax resident when banks, visa officers, or foreign authorities demand official confirmation of your status.

The confusion is understandable. HMRC offers multiple residency confirmations, each serving different purposes, with different application processes and requirements.

The HMRC letter of confirmation of residence is an official document issued by HM (His Majesty’s) Revenue and Customs that confirms your status as a UK resident for tax purposes.

This document serves a specific purpose—it provides proof of UK tax residency when foreign authorities require such confirmation for non-treaty related matters.

The letter explicitly states that it cannot be used to claim benefits under any Double Taxation Agreement (DTA) with the United Kingdom.

Instead, it addresses broader residency verification needs for banking, business operations, legal proceedings, and other international activities.

HMRC issues this document based on the Statutory Residence Test (SRT), which determines whether you qualify as a UK resident for tax purposes.

The test considers factors such as the number of days you spend in the UK, where you have your home, and where your work is located.

The basic rule is that you automatically become a UK tax resident if you spend 183 days or more in the UK during a tax year (April to April).

The document includes your full name, address, tax reference numbers, and the basis for the residency determination. Each letter carries an official HMRC signature and stamp to ensure its validity.

The certificate can only confirm your residency status for current or past periods—it cannot predict or guarantee future residency status.

Getting your letter apostilled for international use

Once you receive your HMRC letter of confirmation of residence, you’ll likely need it apostilled for international use. Most foreign authorities require the apostille certification to recognise UK government documents as legally valid abroad.

It’s worth understanding what you’ll receive from HMRC first.
When your application is approved, HMRC sends you both a PDF copy via email and a physical copy by post.

The processing requirements differ between these two versions:

• The email PDF has a digital signature and needs solicitor certification before an apostille.
• The physical copy has a wet ink signature that can go straight for an apostille.

You’ll also receive a cover letter, but only the certificate page needs apostilling.

London Apostille Services Ltd specialises in fast, reliable apostille services for HMRC documents.

We’re an FCDO-registered apostille agency with over 15 years of experience helping individuals and businesses legalise their UK documents for international use. Our next-day apostille service ensures your residence confirmation letter is ready when needed.

Not sure if your document needs apostille certification?

Get a free document review from our experts to understand exactly what steps are required for your situation.

Foreign authorities and institutions often require official proof of UK tax residency for various purposes. The HMRC letter of confirmation of residence serves as this official proof.

Understanding when you might need this document helps you plan ahead and avoid delays in important transactions or applications:

Successfully obtaining your tax residency certificate from HMRC requires comprehensive supporting documentation.

The documents needed vary depending on whether you’re applying as an individual, company, or entity type.

Required forms by entity type

The specific forms you’ll need to complete

Core information requirements

All applicants must provide essential information regardless of entity type.

You’ll need your:

The application requires you to specify the exact period for which you need residency confirmation and provide details about the foreign authority requesting the documentation.

You must also explain the purpose for which the letter will be used.

Statutory residence test documentation

For applications covering periods from April 2013 onwards, you must demonstrate compliance with the Statutory Residence Test.

This means documenting the number of days you spent in the UK during the relevant tax year.

If you spent fewer than 183 days in the UK, you’ll need to explain how you meet UK residency requirements under the SRT criteria.

The test considers various “ties” to the UK, including family connections, accommodation, work arrangements, and previous residency patterns.

Evidence of UK presence includes:

Supporting residency evidence

HMRC requires multiple forms of evidence to support your UK residency claim.

Council tax bills, mortgage statements, or tenancy agreements prove your accommodation ties to the UK. 

Employment contracts, payslips, and P60 forms prove work connections. GP registration and other healthcare records show your integration into UK systems.

The application process for a certificate of residence depends on your status as an individual, company, or other entity.

HMRC has streamlined most applications through online services, though some still require postal submission.

HMRC charges no fees for issuing letters of confirmation of residence or certificates of residence (CoR). The service is provided free of charge to UK taxpayers.

However, if you need the document apostilled for international use, additional costs apply. Apostille certification through London Apostille services costs £87 for standard 3-4 day service or £97 for next-day processing, with all fees and VAT included.

Get your HMRC certificate apostilled quickly and efficiently through our expert service.

Most rejections occur due to insufficient documentation or incorrect residency analysis under the Statutory Residence Test.

Comprehensive documentation strategy

Provide thorough supporting evidence with your initial application. Include multiple forms of residency proof rather than relying on a single document type.

These together create a strong evidence package.

Ensure all documents cover the relevant time periods and clearly show your UK address and activities.

Avoid gaps in your documentation that might raise questions about your residency status.

Calculate your UK presence days carefully, including arrival and departure days according to HMRC guidance.

Maintain detailed records of international travel, including specific dates and destinations.

If your case involves complex SRT analysis—such as split-year treatment or multiple homes—consider seeking professional advice before submitting your application.

Tax specialists can help navigate complicated residency determinations.

Submit all required forms with proper signatures and dates. Missing signatures represent a common cause of application rejection.

Double-check that you’ve completed every section of the relevant form.

Include all supporting documents referenced in your application.

If you mention employment records or bank statements, ensure you’ve actually included these documents with your submission.

Apply well in advance of when you need the letter. Allow at least eight to ten weeks for processing, particularly during peak periods.

December applications often face longer delays due to increased volume.

If you need the document apostilled for international use, factor in additional processing time. Apostille certification can take longer, especially if the letter requires solicitor certification before the apostille.

Complex residency cases benefit from professional advice.

If you have unusual circumstances—such as frequent international travel, multiple homes, or complicated work arrangements—consult a tax specialist before applying.

Here are answers to the most common questions about HMRC letters of confirmation of residence:

Getting your HMRC letter of confirmation of residence is just the first step. Most countries won’t accept UK government documents without proper authentication through apostille certification.

London Apostille Services Ltd makes this process simple. We’re an FCDO-registered apostille agency with over 15 years of experience helping thousands of clients legalise their UK documents for international use.

Our next-day apostille service costs from £97, and we handle everything from solicitor certification to secure delivery. With our central London office and expert team, we take the stress out of document legalisation.

Get your personalised quote today and let us handle the paperwork while you focus on what matters.