HM Revenue & Customs

Request for Certificate of Residence in the UK

*indicates required information

This form can be used by individuals who require a Certificate of Residence from HM Revenue & Customs (HMRC). You can get more information in the International Manual. Search 'INTM162010' on our website.

Checks undertaken on the information provided may result in exchanges of information with the fiscal authorities of the other country where appropriate, under the relevant Double Taxation Agreement or legislation.

If you are applying for a certificate for a limited company, a Limited Liability Partnership (LLP) or a partnership, Trust, Collective Investment Scheme, Pension Scheme, charity, or Public Body, you can't use this form. Please refer to INTM162160 for more information.

You can get more information in the International Manual. Search on 'INTM162020' for individual and company information and 'INTM162110' for LLPs and partnerships.

Please note: For additional help you can click on the help icons (?) that appear next to various field labels below.

Please enter an email address below, which will be used to send you responses about this form.

 Help for Email address:
 Help for Full telephone number:

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Security details

You must provide answers to all of the questions in this section so that HMRC can verify your identity. HMRC may not be able to deal with your request if you don't do this. If you're an authorised agent, please complete the fields below with your client's details, and enter your own details in the 'Agent's details' section.

If you do not have any middle name(s), please enter NONE in the appropriate field below.

 Help for Middle name(s):

If you don't have a National Insurance number for the UK, please enter 'NONE' in the field below. This may cause a delay in issuing your certificate, or may mean that HMRC is unable to issue you with one.

 Help for National Insurance number:

If you complete a Self Assessment tax return, please provide your Unique Taxpayer Reference (UTR) below.

If you are not currently completing annual Self Assessment tax returns but you are in receipt of income from outside of the UK, you may need to register for Self Assessment. Please select the help icon below for more information.

 Help for Unique Taxpayer Reference:
dd/mm/yyyy

What was your date of arrival in the UK?

If you were born in the UK and have not left the UK for employment abroad or been absent from the UK for more than 183 days in any UK tax year, please enter your date of birth below.

If you have been absent from the UK for employment abroad or for more than 183 days in any UK tax year, please enter below the date on which you returned to the UK after the period of absence.

dd/mm/yyyy

Enter below the number of days you spent outside of the UK during the period for which you are requesting the certificate(s).

If you are requesting a certificate before you have spent 183 days in the UK in the tax year of arrival or departure, please provide details of why you consider yourself resident in the UK under the provisions of the Statutory Residence Test. Please also provide the date of departure (if appropriate) and confirmation of the date on which you began or ceased to be resident, according to the split year rules

 Help for Please enter the relevant information here:

If you are no longer a resident in the UK, please provide in the fields below your previous UK address or the UK address that you still hold.

 Help for UK address line 1:

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Additional details

The following information may help HMRC deal with your request. Please answer as many questions as possible.

 Help for UK employer's name and address:

If you are an employee or receive a private pension, please enter the UK PAYE Reference of your employer or private pension provider. Please click on the help icon for advice about completing the field below and what to do if you don't have the required information. If you have more than one employer or pension provider, please enter the details for the one you consider to be your main employer or pension provider. If you have left employment, please enter your previous Employer's PAYE Reference.

 Help for Employer's/pension provider's UK PAYE Reference:
 Help for UK employment works (or pension) number:

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Agent's details

If you're an authorised agent completing this form on behalf of your client, please give your details in the fields below.

Please note: You are an authorised agent if your client has completed paper form 64-8 or you have used HMRC Online Services to set up client authorisations.

If you would like HMRC to include your client reference number on correspondence please enter this in the field below. For security reasons, please do not include the client's name.

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Details of request for a Certificate of Residency

Please note: The maximum space for your reason below is 2000 characters.

Enter the period (from dd/mm/yyyy to dd/mm/yyyy) for which you need a certificate below.

A certificate of residence/letter of confirmation of residence cannot be issued for any future period as HMRC cannot certify that a customer will continue to be a UK resident.

 Help for Period for which you need a certificate:

Please enter below the type(s) and amount(s) of foreign income received during the period for which a Certificate of Residence is required. (If shares, please provide the full name and address of the company and the number of shares in the same field. If you received bank interest, please provide the address of the bank).

Please note: The maximum space for your reason below is 2000 characters.

 Help for Type(s) and amount(s) of income for the period:

Please enter below the Article of the countries Double Taxation Agreement (DTA) under which your request regarding this income is being made.

 Help for Article of the DTA:

Are you the beneficial owner of this foreign income?

If you answered 'No' to the above question, please enter below the basis on which your request is being made.

 Help for Basis of claim if you're not the beneficial owner:

Do the Subject To Tax provisions apply to this foreign income?

Please refer to the Double Taxation Agreement for the relevant country.

 Help for Subject to Tax provisions - Please enter Yes or No:

If you are not in receipt of foreign income, what are the circumstances under which you require a certificate? (If this relates to foreign property ownership, please provide the full address of the property/properties) below.

Was the income paid to you as an individual, as a partner in a partnership, or to a limited company? Please enter details in the field below.

Please enter details in the field below of any other UK income you have received (type and amount of income) or capital gain from the UK. Please follow the link in the help content for advice about what income this relates to.

Please note: The maximum space for your reason below is 2000 characters.

 Help for UK income or capital gain:

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