Despite the UK vote for Brexit in the recent EU referendum, there has not been any changes made to the requirement for a certificate of residence, HMRC has confirmed
A certificate of residence is used to help individuals and organisations obtain tax relief on foreign income where they are classed as a UK resident and there is a Double Taxation Agreement (DTA) in force with the country concerned.
DTAs have been nogotiated with other states so that HMRC can help UK residents claim the benefits that they are entitled to. However, the decision to whether relief from foreign taxes can be granted is made by the overseas fiscal authority.
To apply for a certificate of residence individuals can either use HMRC’s online service through their Government Gateway account or email the form to HMRC which does not require a sign in.
HMRC checks undertaken on the information provided can result in exchanges of information with the fiscal authorities of the other country where appropriate, under the relevant DTA or legislation.
Application for a certificate of residence in the UK is here.
