6 August 2024

What is the HMRC Certificate of Residence?

The HMRC Certificate of Residence is an important document that British business owners and pensioners should be aware of. Learn more about this document and why you need a notary in our informative blog.

Estimated reading time: 4 minutes

If you are a business owner based in Britain, or you are getting a pension both in the UK and abroad and want to claim tax relief in another country, then you will need to get a HMRC Certificate of Residence.

This useful document acts as proof that you are resident in the UK, and that it is where your business is based out of. For the document to work, there must be a double taxation agreement in place between the UK and the country you want to get a tax relief from.

Before you apply for a HMRC Certificate of Residence, you should check whether the country you want to go to has an agreement with the UK. You can find a full list of countries and their tax agreements on the UK Government’s website.

Read on to find out how you can get your certificate, what the process is, and what a notary can do for you.

How do I get a HMRC Certificate of Residence?

To get a HMRC Certificate of Residence, you have a few options depending on who you are and represent.

Sole traders and individuals

If you are a sole trader or an individual person, you can either apply using the Government’s online service, or by emailing a form to the HMRC. Please note that if you choose to apply online, you will need to make an account.

Agents

Anyone acting as an agent who is applying on behalf of an individual or sole trader can apply online using the same login as their agent services account.

Companies, partnerships and public bodies

There are a couple of options available to companies where the Large Business Service deals with their tax affairs.

You can pre-order your HMRC Certificate of Residence by submitting your application before the end of the accounting period, which ends in December for most companies.

To request the certificate, you will have to use the RES1 online service to apply; this will require an account.

Partnerships and public bodies will also need to use the RES1 online service.

Charities

Representatives of charities will have to write to the HMRC at:

Charities, Savings and International 2
HM Revenue and Customs
BX9 1BU

Trusts

Trusts will also need to write to the HMRC at the following address:

HM Revenue and Customs
Trusts
BX9 1EL

Registered pension schemes

To certify residence with registered pension schemes, you will need to complete form APSS146E and send it off to the address mentioned on the form.

In the event that the country you are trying to get a tax relief in sends you a form to certify your residence, you should submit it with the APSS146E form.

Forms APSS146C and APSS146D will need to be completed if someone else is applying for a HMRC Certificate of Residency on your behalf.

Other people and organisations

There are several more very specific organisations and situations which have other rules around how to apply for a Certificate of Residence. You can find more details on the UK Government’s website.

What information will HMRC need from me?

Now you know who to contact to apply for your HMRC Certificate of Residence, you should now learn what information the HMRC will want from you.

You will need to tell HMRC the following:

Why you need a Certificate of Residence
Which double taxation agreement you are applying under
Type of income you are claiming for
Dates you need the certificate for if they differ from the dates the Certificate of Residence will be issued for

In addition, if the double taxation agreement requires it, you must provide the following:

Confirmation that you are the beneficial owner of the income you are claiming for
Confirmation that you are subject to UK tax on all income you are claiming for

Finally, newly incorporated companies must provide some extra details; these are:

Name of each director and shareholder
Address of each director and shareholder
Why you believe your company is resident in the UK

How we can help with your Certificate of Residence

Before your HMRC Certificate of Residence can be used overseas, you will need to get it notarised and legalised for it to be recognised as a legitimate document.

Notary Public of England and Wales, Nathan Woodcock, is our resident notary and founder. He has helped countless clients over the years with their notarisation needs, and he can help you too.

To meet Nathan, you can contact our team by either phone, email, or through our website chatbot to book an appointment. Your appointment can take place at one of our offices in London, Manchester, or Sheffield. Alternatively, you can use our mobile notary service to choose a suitable time and place of your own choice to meet Nathan at.

For your HMRC Certificate of Residence to be accepted as genuine, it may also need to be legalised with an apostille from the Foreign, Commonwealth and Development Office (FCDO) or go through the process of embassy legalisation. The process you will need to go through will depend on the country you are going to.

Most countries in the world accept apostilles. We can manage the process of getting one for your certificate from the FCDO. We offer a standard apostille service, and a quicker fast-track service,

For countries that do not accept apostilles, there is a lengthier embassy legalisation process that varies slightly between countries. We can also manage this whole process for you.

Get in touch with us today if you need our expert notarisation and legalisation services for your HMRC Certificate of Residence.