Proof of tax residency UK - your complete guide

Topics covered in this article >

1. Introduction
2. What does tax residency mean?
3. Why proof of tax residency in the UK matters
4. How HMRC determines tax residency status
5. How to get a Certificate of Residence in the UK
6. Common reasons HMRC rejects a Certificate of Residence request
7. Frequently asked questions (FAQs)
8. Conclusion

Nothing ruins a global expansion plan faster than an unexpected second tax bill.

Yet thousands of UK freelancers, digital nomads, and growing companies stumble when a foreign bank asks, “Have you got proof you’re a UK tax resident?”

Enter the HMRC (His Majesty’s Revenue and Customs) Certificate of Residence! It’s your official golden ticket to claiming treaty benefits and avoiding unnecessary tax complications abroad.

With the UK maintaining over 157 double taxation agreements, this certificate is key to avoiding double taxation on the same income.

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What does tax residency mean?

Tax residency determines where you must pay tax on your worldwide income and gains. UK tax residency differs completely from your immigration status or right to remain in the country.

The Statutory Residence Test (SRT) has governed UK tax residency since April 2013. This system replaced the previous case law approach with clear, codified rules that apply to each tax year separately.

Key differences between tax residency and legal residency include:

Tax residency focuses on time spent and connections; Legal residency concerns immigration compliance.
Tax status changes annually based on circumstances; Legal status may remain constant for years.
You can be tax resident without immigration rights; Conversely, you can have indefinite leave to remain but be non-resident for tax purposes.

UK tax residents pay tax on global income and gains. Non-residents only pay UK tax on UK-sourced income and certain property gains.

The tax year runs from 6 April to 5 April the following year. Your residency status gets determined separately for each tax year based on your specific circumstances during that period.

Why proof of tax residency in the UK matters

Your proof of tax residency in the UK prevents you from paying tax twice on the same money. When you earn income in a foreign country, that country often taxes your earnings. Without proof of UK tax residency, you pay full foreign tax rates plus UK tax on identical income.

Let’s say you earn £10,000 from investments in Spain. Without a UK tax residency certificate, Spain takes 25% tax (£2,500), and the UK also taxes the same income. With the certificate, Spain only takes 15% (£1,500), saving you £1,000.

The certificate proves to foreign countries that you have already paid tax in the UK. Most countries have double taxation treaties (DTTs) with the UK to prevent people from paying tax twice on the same money.

You need this certificate when:

Opening foreign bank accounts: Banks must verify where you pay tax
Investing overseas: Platforms need proof to apply the correct tax rates
Buying property abroad: Many countries charge less tax to UK residents
Working internationally: Employers need certificates for payroll tax
Applying for visas: Some countries require tax residency proof
Running a UK business overseas: Companies need certificates for reduced tax rates

The UK’s extensive treaty network provides significant benefits. Reduced withholding taxes, pension tax relief, and capital gains exemptions can save thousands of pounds annually for those with international income.

Without proper certification, you risk paying full foreign tax rates plus UK tax on the same income.

Many European countries apply withholding tax (taken directly from your income before receiving it) rates of 25-30% to non-residents, compared to treaty rates as low as 5-20%.

For example:

French Rental Income: Normal tax is 30%, with the certificate potentially reduced to 20% for lower amounts. This saves up to £100 per £1,000 earned on higher income brackets.
German Dividends: The normal tax rate is 26.375%, with a certificate of 15% for portfolio investments or 5% for substantial holdings (10%+ ownership)—this saves £114-£214 per £1,000 earned, depending on the shareholding level.

Foreign countries typically require apostille certification for UK certificates. Countries party to the Hague Convention accept Foreign, Commonwealth and Development Office (FCDO) apostilles, while others need embassy attestation plus certified translations.

Pro Tip: Once HMRC issues your Certificate of Residence, our FCDO-registered London Apostille Services Ltd agents can apostille your tax residency certificate with next-day service.

We handle everything from FCDO certification to embassy attestation and certified translations. We simplify international document authentication so you can focus on your international plans!

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How HMRC determines tax residency status

HMRC uses the Statutory Residence Test (SRT) to determine your UK tax residency status. This test has been in effect since 6 April 2013 and looks at each tax year separately.

The test considers two main factors:

How much time do you spend in the UK (and where you work)
Your connections to the UK

HMRC applies the test through three sequential steps. You must work through each step in order, and the first step that gives you a definitive answer determines your tax residency status.

Step 1: Automatic overseas tests

These tests determine if you’re automatically NOT a UK resident. If any of these three tests apply to you, you’re a non-UK resident for that tax year.

Test 1: Previously UK resident with few UK days

You’re automatically a non-UK resident if:

You were a UK resident in one or more of the previous three tax years, AND
You spend fewer than 16 days in the UK in the current tax year

Test 2: Not previously UK resident with few UK days

You’re automatically a non-UK resident if:

You were NOT a UK resident in any of the previous three tax years, AND
You spend fewer than 46 days in the UK in the current tax year

Test 3: Full-time overseas worker

You’re automatically a non-UK resident if all of these conditions apply:

You work full-time overseas throughout the tax year
You spend fewer than 91 days in the UK
You work in the UK for fewer than 31 days (where you work more than 3 hours per day)
You have no significant break from your overseas work

What counts as a “significant break”?

A break of 31 or more consecutive days where you don’t work overseas for more than 3 hours on any day (unless you’re on annual leave, sick leave, or parenting leave).

Important notes:

This test applies to employees and self-employed workers
It does NOT apply to voluntary workers or those working on vehicles, aircraft, or ships

Step 2: Automatic UK tests

These tests determine if you’re automatically a UK resident. If these three tests apply, you’re a UK resident for that tax year.

Test 1: The 183-day rule

You’re automatically a UK resident if you spend 183 days or more in the UK during the tax year.

Test 2: UK home test

You’re automatically a UK resident if all of these conditions apply:

You have a UK home available for 91 or more consecutive days
At least 30 of those 91 days fall within the tax year
You’re present in that UK home for at least 30 days during the tax year.
You either have no overseas home, OR you spend fewer than 30 days in your overseas home during the tax year.

Note: If you have multiple UK homes, each one is considered separately—you only need to meet this test for one of them.

Test 3: Full-time UK work

You’re automatically a UK resident if all of these conditions apply:

You work full-time in the UK for any 365-day period that falls within the tax year.
More than 75% of your total work days (3+ hours) in that 365-day period are UK work days.
At least one day that falls in both the 365-day period AND the tax year is a day when you work more than 3 hours in the UK

Step 3: Sufficient ties test

If none of the automatic tests apply to you, your residency depends on your UK “ties” (connections) combined with the number of days you spend in the UK.

The five UK ties:

Tie Type	Condition
Family	You have a UK resident spouse, civil partner, or minor children
Accommodation	You have UK accommodation available for 91+ days, where you spend at least one night
Work	You work in the UK for 40+ days (minimum 3 hours per day)
90-Day	You were present in the UK for 90+ days in either of the previous two tax years.
Country	The UK is the country where you spend the most days (only applies if you were a UK resident in previous years)

How many ties do you need?

The number of ties you need depends on:

How many days do you spend in the UK
Whether you were a UK resident in any of the previous three tax years

If you WERE a UK resident in one or more of the previous three tax years:

Days in the UK	Ties Needed
16-45 days	At least four ties
46-90 days	At least three ties
91-120 days	At least two ties
121+ days	At least one tie

If you were NOT a UK resident in any of the previous three tax years:

Days in the UK	Ties Needed
46-90 days	All four ties
91-120 days	At least three ties
121+ days	At least two ties

Note: The “Country” tie only applies if you were previously a UK resident, so non-previous residents can only have a maximum of four ties.

In summary:

To determine your UK tax residency:

Check if you spent 183+ days in the UK → If yes, you’re a UK resident
Apply the automatic overseas tests → If any apply, you’re a non-UK resident
Apply the automatic UK tests → If any apply, you’re a UK resident
Use the sufficient ties test → Count your ties and UK days to determine residency

Remember: Each tax year is considered separately, so your residency status can change from year to year.

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How to get a Certificate of Residence in the UK

A Certificate of Residence (CoR) helps you avoid paying tax twice on foreign income. If you pay UK tax and have income from another country, this certificate proves you’re a UK resident for tax purposes.

The HMRC guidance explains the complete application process for different types of applicants.

Who can apply

You can get a certificate if you meet two conditions:

You’re considered a UK resident for tax purposes
There’s a double taxation agreement between the UK and the other country

What information you need to provide

Every application must include:

Why you need the certificate
Which double taxation agreement you want to use
The type of income you’re claiming for and the relevant article
Confirmation that you own the income (if required by the agreement)
Proof that you pay UK tax on this income (if required)
The time period you need the certificate for

Application methods by entity type

The application process depends on what type of applicant you are. Each entity type has specific requirements and submission methods.

1. Individuals and sole traders

Online application: Use HMRC’s online service with your Government Gateway login details. If you don’t have login details, you can create them during the process.

Email option: You can email forms without signing in to an online account.

Paper forms: If the foreign country gives you a specific form to complete, send it to:

Pay As You Earn and Self-Assessment,
HM Revenue and Customs,
BX9 1AS

2. Companies

Large companies: If the Large Business Service handles your tax affairs, use the RES1 online service. These companies can also request certificates early for December accounting periods – apply in November to get your certificate in January.

Other companies: Use the RES1 online service. If you need to send physical documents from foreign tax authorities, mail them to the Corporation Tax Services office.

New companies:If you haven’t filed a Corporation Tax return yet, you must provide:

Names and addresses of all directors and shareholders
Reasons why you believe the company is a UK resident

3. Partnerships

Use the RES1 online service for most partnerships. If your partnership has a Customer Compliance Manager in Large Business, send requests directly to them.

Otherwise, send to:

Pay As You Earn and Self Assessment,
HM Revenue and Customs,
BX9 1AS.

4. Registered pension schemes

Complete form APSS146E and send it to the address shown on the form. If someone else is applying for you, you’ll also need forms APSS146C and APSS146D (these only need to be sent once).

Insurance company schemes: Send requests to your company’s Customer Compliance Manager or Corporation Tax Services office.

Unit trust schemes: Use form CISC9 and send it to the HMRC Collective Investment Schemes Centre.

5. Other entity types

For other types of entities:

Non-registered pension schemes: Send requests to HM Revenue and Customs, Trusts, BX9 1EL, United Kingdom
Trusts: Write to the same Trusts address above.
Charities: Write to Charities, Savings and International 2, HM Revenue and Customs, BX9 1BU
Collective investment schemes: Use form CISC9 and send to the address on the form.
Public bodies: Use the RES1 online service for requests.

6. Agents

If you’re an agent applying for an individual or sole trader, you can use the online service with the same Government Gateway details you use for your agent services account.

Important Notes:

HMRC will only issue a certificate if you’re entitled to benefits under the double taxation agreement
The foreign tax authority decides whether to grant tax relief based on your certificate
If you’ve already paid foreign tax, you may be able to get a refund once you have your certificate

What you’ll receive from HMRC

Once HMRC issues your Certificate of Residence, you’ll receive both a PDF version via email and a physical document with a wet ink signature by post.

Most foreign countries won’t accept either version without proper authentication.

The physical document with the original wet ink signature can be apostilled directly, whilst the digital PDF version needs solicitor certification first.

London Apostille Services Ltd specialises in apostilling HMRC certificates with over 15 years of experience.

Our expert team will assess whether your certificate needs solicitor certification and guide you through every step.

Get your certificate reviewed by our experts to see exactly what authentication you need.

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Common reasons HMRC rejects a Certificate of Residence request

Most rejections happen because people cannot prove they live in the UK for tax purposes or don’t qualify for treaty benefits.

Common rejection reasons include:

Insufficient UK days: Not spending enough time in the UK to qualify under the Statutory Residence Test, especially for borderline cases under 183 days.
Wrong split-year treatment: Incorrectly applying split-year rules when moving to or from the UK during a tax year.
Missing UK ties evidence: Unable to prove sufficient connections like family, accommodation, or work when using the ties test.
No treaty agreement: Applying for benefits from countries that don’t have double taxation agreements with the UK.
Wrong treaty article: Claiming relief under incorrect treaty provisions for your specific type of income.
Beneficial ownership issues: Cannot confirm you actually own the income you’re claiming treaty benefits for.
Incomplete applications: Missing mandatory fields or using the wrong forms for your entity type.
Missing Self Assessment: Not filing required tax returns for periods after April 2013.
Insufficient evidence: Lack of supporting documents for residency claims, especially in complex international situations.
Agent authorisation problems: Missing proper 64-8 forms when agents apply on your behalf.
Premature applications: Applying before establishing a clear residency status for the relevant period.

Prevention strategies:

Keep detailed records: Document all UK entry and exit dates, accommodation arrangements, family connections, and work patterns.
File tax returns: Ensure Self Assessment returns are current and accurate before applying.
Use correct procedures: Choose the right application method and forms for your specific entity type.
Specify treaty details: Clearly identify the exact treaty article and income type for your claim.
Seek professional help: Complex international situations, multiple residencies, or recent status changes benefit from expert guidance.

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Frequently asked questions (FAQs)

Below are frequently asked questions surrounding proof of tax residency in the UK.

Who can apply for a Certificate of Residence in the UK?

UK tax residents can apply for a Certificate of Residence. This includes individuals, companies, partnerships, trusts, charities, and registered pension schemes. You must be a UK tax resident for the relevant period and entitled to treaty benefits.

How long does it take to receive a Certificate of Residence?

Standard processing takes four to eight weeks from HMRC. Online applications for individuals may be processed within 10 working days. Complex cases can take up to 30 working days if additional information is required.

HMRC doesn’t publish official processing times for Certificate of Residence applications. The timelines above are based on typical processing experiences and may vary depending on workload and complexity.

Can I use a Certificate of Residence outside the UK?

Yes, but each certificate applies to one specific country’s double taxation agreement. Most foreign countries require apostille certification or embassy attestation before accepting UK certificates. You need separate applications for each country where you want to claim treaty benefits.

What should I do if my tax residency status changes?

Notify HMRC immediately through your Self Assessment return when your residency changes. Existing certificates may become invalid, requiring new applications under your changed circumstances. Split-year treatment may apply when arriving in or leaving the UK during a tax year.

Conclusion

Your Certificate of Residence opens doors to significant tax savings and smoother international transactions. The first step is to get the document from HMRC—most countries won’t accept it without proper authentication.

London Apostille Services Ltd specialises in apostilling HMRC certificates of residence for individuals and companies. With 15+ years of experience, we offer next-day service for £97 and standard 3-4 day service for £87.

Our transparent pricing includes all FCDO fees and VAT with no hidden costs. We handle original certificates with wet ink signatures or arrange solicitor certification when needed.

Get your Certificate of Residence apostilled to ensure worldwide acceptance.

Proof of tax residency UK – your complete guide