HMRC Certificate of Residence: New Online Application

Written By Mehdi Karimi

HMRC launches new online application for Certificates of Residence

UK individuals and businesses receiving income from overseas can now apply online to HM Revenue & Customs (HMRC) for a Certificate of Residence. Authorised tax agents can also use the new service on behalf of their clients.

The online form was added to HMRC’s guidance on 26 August 2026. It provides a single digital route for individuals, sole traders, companies, partnerships and several other organisations that need to prove their UK tax residence.

What is a Certificate of Residence?

A Certificate of Residence is an official document from HMRC confirming that a person or organisation is resident in the UK for tax purposes for a specified period.

It is normally needed when a UK resident receives income from another country and wants to claim relief under a double-taxation agreement. These agreements are designed to prevent the same income from being taxed twice or to reduce the overseas tax charged.

For example, a UK company receiving royalties, interest or other income from abroad may be asked by the overseas payer or tax authority to provide evidence of UK tax residence before treaty relief can be granted.

The certificate supports the claim, but it does not automatically guarantee relief. The relevant overseas tax authority decides whether the foreign-tax reduction or repayment is available.

Who can apply online?

HMRC’s online service can be used by:

  • individuals and sole traders;

  • companies;

  • partnerships;

  • trusts and charities;

  • public bodies;

  • pension schemes; and

  • collective investment schemes and unit trusts.

An authorised tax agent may apply on a client’s behalf. Agents must sign in using the credentials for their Agent Services Account.

The online service also allows applicants to save their progress and return later. For bulk requests involving several countries or entities, HMRC may ask for a spreadsheet to be completed and uploaded through the service.

When might you need one?

You may need a Certificate of Residence if you are UK tax resident and receive foreign income such as:

  • dividends from an overseas company;

  • interest from a foreign bank or investment;

  • royalties or licence income;

  • overseas business or professional income;

  • pension income from another country; or

  • other income on which an overseas payer or tax authority applies withholding tax.

The exact treatment depends on the double-taxation agreement between the UK and the country concerned. If no agreement exists, or proof of residence is needed for another purpose, HMRC may issue a Letter of Confirmation of Residence instead.

What information is required?

The application must explain:

  • whether the certificate is required under a double-taxation agreement;

  • the relevant agreement and overseas country;

  • the type of foreign income involved; and

  • the period for which residence needs to be certified.

HMRC cannot normally certify residence for a future period. Depending on the treaty, the applicant may also have to confirm that they are the beneficial owner of the income and that the relevant income is subject to UK tax.

If an individual has not yet filed a Self Assessment return for the period, HMRC may require details of UK days, arrival and departure dates, and an explanation of residence under the Statutory Residence Test.

A newly incorporated company that has not yet filed a Corporation Tax return must provide the names and addresses of its directors and shareholders, together with the reason it considers itself UK tax resident.

If the overseas authority has issued its own residence-certification form, this and any supporting documents can be uploaded with the application.

What does the new online process change?

The new form gives taxpayers and authorised agents a clearer digital route for submitting applications and supporting documents. Postal applications remain available for those who cannot use the online service.

However, applicants should still check the relevant treaty and the overseas authority’s requirements before applying. Requesting the wrong period, selecting the wrong type of income or failing to provide an overseas form can delay the process.

After an application is submitted, HMRC checks the information and issues a Certificate of Residence or Letter of Confirmation if the applicant is eligible. HMRC’s guidance does not promise a standard processing time, so applications should be made early where an overseas payment or filing deadline is approaching.

How Tax Hub Solutions can help

Tax Hub Solutions can assist individuals, sole traders, companies and partnerships that receive foreign income by:

  • checking whether a Certificate of Residence is appropriate;

  • identifying the relevant double-taxation agreement;

  • preparing the required residence and income details;

  • submitting an online application for an authorised client; and

  • helping the client understand the next steps for claiming overseas tax relief.

Receiving income from abroad does not always mean that tax must be paid twice. If you have been asked for proof of UK tax residence, contact Tax Hub Solutions before submitting the application so the correct period, treaty and supporting information can be used.

This article is for general information only and does not constitute tax advice. Eligibility and relief depend on the taxpayer’s circumstances and the relevant double-taxation agreement.

Mehdi Karimi
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