Certificate of Residence to Claim Tax Relief Abroad for Individuals and Companies
If you earn money abroad while living in the UK, or your UK company works with overseas clients, at some point a foreign tax office or bank will ask for a Certificate of Residence from HMRC. Without it, you may pay tax twice on the same income, face delays with dividend payments, or even lose a contract.
Audit Consulting Group (ACG) provides a complete, end-to-end service to obtain your HMRC certificate of residence and use it correctly to claim tax relief abroad under double tax treaties. We work with both individuals and companies across the UK, dealing with all the forms, explanations and follow-up with HMRC, so you don’t have to.
Whether you are a contractor working overseas, a landlord with foreign property, a small limited company exporting services, or a holding company receiving international dividends, our specialist tax team makes the process simple, fast and safe.
What is a UK Certificate of Residence?
A Certificate of Residence (CoR) is an official letter issued by HM Revenue & Customs (HMRC) confirming that an individual or a company is resident in the United Kingdom for tax purposes for a specific period.
Foreign tax authorities, banks, pension funds and investment platforms use this certificate to apply the correct rate of tax under a Double Taxation Agreement (DTA) between the UK and their country, or to issue a tax refund where too much tax was already withheld.
In practice, a CoR can:
- Prove to another country that you are tax resident in the UK, not in their jurisdiction.
- Allow you to claim reduced withholding tax rates on dividends, interest and royalties.
- Support a tax reclaim where foreign tax has already been deducted.
- Help you avoid double taxation on employment income, pensions or business profits.
HMRC issues slightly different certificates depending on who you are (individual, company, partnership, trust or pension scheme), but the goal is always the same: confirm your tax residency so you pay tax only once, in the right country.
Who Needs a Certificate of Residence?
You may need a UK certificate of residence if:
- You are a UK resident individual earning income from a country that has a double tax treaty with the UK.
- Your UK limited company earns profits abroad or receives foreign dividends, interest, or royalties.
- You are a director or shareholder of a UK company that needs to prove its tax residency to overseas authorities.
- You receive foreign pension income or investment income (for example, from US, EU or other international brokers).
- You are a digital nomad or contractor working abroad while staying UK tax resident.
- You are involved in a UK partnership, trust or charity with foreign income.
If any of this sounds like you, Audit Consulting Group can review your situation and tell you exactly which certificate you need, and how to use it to claim treaty relief or a tax refund abroad.
Why UK Clients Trust Audit Consulting Group for Certificate of Residence Services
Choosing the right adviser matters. Getting a CoR is not only about filling forms – you need to show HMRC that you really meet UK tax residency rules and that the double tax treaty article you rely on is correct. If you make a mistake, HMRC can refuse the certificate or the foreign tax authority can reject your claim.
What Makes Audit Consulting Group Different?
- Narrow specialisation in international tax and residency
We focus on cross-border tax for UK-based individuals and companies. Our team monitors HMRC guidance, DTAs and common issues with foreign tax authorities, so your application is prepared with their expectations in mind. - End-to-end support – from assessment to foreign tax forms
We don’t just request the certificate and disappear. We help you interpret the double tax treaty, complete foreign claim forms, and explain how to present the CoR to overseas tax offices or banks. - Fast, organised process
We collect all information upfront, prepare a clear explanation for HMRC and monitor deadlines. This reduces the risk of questions, delays and rejections. - Support for both personal and corporate clients
Our advisers handle self-assessment, corporation tax, partnership and trust cases, so we can deal with your full tax position, not only the certificate. - Transparent fixed pricing from £190+VAT
You always know the fee in advance. For more complex group structures or multi-year claims we agree a fee before we start. - Friendly communication in plain English
We explain everything clearly, without jargon. You always understand what HMRC will see and what foreign tax office expects from you.
Our Certificate of Residence Service for Individuals
When you’re an individual with foreign income, HMRC expects you to show that you are UK tax resident under the Statutory Residence Test (SRT) and that you need the certificate to claim relief under a specific double tax treaty.
Typical situations where we help individuals
- Employment abroad while remaining UK resident
You work for a foreign employer or are seconded overseas but still meet UK tax residence criteria. The foreign tax office may withhold tax on your salary and ask for a CoR to apply the treaty. - Foreign property income
You own a rental property in another country (e.g. EU, UAE, USA) and need to show you pay tax on the rental profits in the UK. - International investors
You receive dividends or interest from foreign companies, investment funds or brokers and want to reduce withholding tax under the treaty. - Pension or social security income
You receive a foreign state pension or private pension and need to prove you are now resident in the UK.
What we do for personal clients
- Tax residency review
We confirm that you are resident in the UK for the requested period using the SRT rules (days in the UK, ties, split-year treatment where needed). - Double tax treaty analysis
We identify the relevant treaty article (for example, employment income, dividends, interest, pensions) and explain in simple words why you are entitled to relief. - Preparation of HMRC request
We complete the online HMRC form for UK residents claiming tax relief abroad, or prepare the necessary letter where a foreign form must be sent to HMRC for certification. - Handling additional questions
If HMRC asks for extra information (for example, evidence of residence, foreign tax reference numbers, or details of your work pattern), we prepare clear replies and discuss them with you before sending. - Support with foreign forms and reclaim
Once the certificate of residence is issued, we help you submit it to the foreign tax authority or financial institution and, where needed, assist with reclaiming overpaid tax.
Our Certificate of Residence Service for Companies and Groups
For companies, HMRC often requires more detailed evidence before issuing a CoR, especially if there are international operations, remote directors or foreign shareholders.
When your company may need a UK tax residency certificate
- Your UK limited company provides services or sells goods abroad and a foreign client withholds tax from your invoice.
- You receive dividends or interest from a foreign subsidiary or investment and need to claim a reduced withholding tax rate.
- You grant licences, software or intellectual property to overseas customers and want to reduce tax on royalties.
- You are opening a foreign branch, bank account or payment system and they request proof of UK tax residence.
How Audit Consulting Group helps corporate clients
- Company tax residency assessment
We analyse where strategic decisions are made, where directors are based, board minutes, and any foreign permanent establishments. This reduces the risk of challenges from HMRC or overseas authorities. - Choosing the right HMRC route
- For most companies, we apply using the RES1 online service or via the “certificate of residence” digital route.
- For larger businesses or special cases, we may use specific HMRC contact channels and pre-orders where appropriate.
- Supporting documentation
We prepare a concise but detailed explanation for HMRC covering:- Why the certificate is needed and which double tax treaty applies.
- The type of income (e.g. business profits, interest, royalties, dividends).
- The period of residence requested.
- Evidence that central management and control is in the UK.
- Group and holding structures
For groups with holding companies, subsidiaries and cross-border cash flows, we coordinate certificates for several entities, aligning them with transfer-pricing and substance requirements. - Post-certificate assistance
Once the CoR is issued, we support you in providing it to foreign tax offices, banks or notaries, and can help arrange apostille legalisation where necessary.
Step-by-Step: How Our Certificate of Residence Process Works
- Free initial call
Call +44 7386 212550 or send a short email to info@auditconsultinggroup.co.uk. We ask a few simple questions about:
- Who you are (individual, company, partnership, trust).
- Which country is asking for the certificate.
- What type of income you receive and for which years.
If a certificate is not the right solution for you, we will say so honestly.
- Fixed-fee quote and engagement
You receive a clear proposal with:
- Our fixed fee, typically starting at £190 + VAT for straightforward applications.
- A list of information and documents we need.
- Expected timeframe based on HMRC processing times.
Once you approve it, we sign an engagement letter and start work immediately.
- Information gathering and tax review
We collect the necessary information, which may include:
- Copy of ID or company incorporation documents.
- UK tax references (UTR, NI number, Corporation Tax reference).
- Details of days spent in the UK and abroad (for individuals).
- Board minutes, director details and ownership structure (for companies).
- Correspondence from foreign tax authorities or payers.
We review your overall tax position to confirm that a UK tax residency certificate is appropriate and that you are compliant with UK filing obligations.
- Preparation and submission to HMRC
We prepare:
- The HMRC online application or relevant form/letter.
- Any foreign tax forms that HMRC needs to stamp or sign.
- A short technical explanation, in HMRC’s language, justifying your claim under the relevant DTA article.
You approve the final version, and we submit it on your behalf.
- Monitoring and answering HMRC queries
We keep track of the application and respond to any questions from HMRC quickly, always copying you into important updates.
- Delivery of the certificate and support abroad
When HMRC issues the certificate:
- We check all details (name, address, tax period, country) are correct.
- We send you scanned copies and, if required, the original by post or courier.
- If the foreign tax office requires specific wording or certification, we help you meet those requirements and can organise apostille legalisation through trusted partners.
Examples of How We Help Our Clients – Case Studies
Case Study 1 – Contractor working for EU company
Client: Andrew, UK software developer based in Manchester
Issue: Andrew worked remotely for a German company. The German tax office wanted to tax his income and asked for proof of UK tax residence and a certificate to apply the German-UK tax treaty.
Our work:
- Reviewed Andrew’s travel calendar and applied the Statutory Residence Test to confirm UK residency.
- Prepared the HMRC online application for a personal certificate of residence, explaining that income is taxable in the UK under the employment article of the DTA.
- Helped Andrew complete the German tax authority form, attach the CoR and send it to the German tax office.
Result: The German tax office accepted the certificate, stopped taxing his fees, and refunded tax that had been withheld earlier. Andrew now enjoys a simple, treaty-compliant taxation of his income in the UK.
Case Study 2 – UK company with overseas royalties
Client: UK-registered digital marketing company with clients in the US and EU
Issue: Several foreign clients withheld up to 30% tax on royalty payments. The company needed a UK corporation tax residency certificate to apply preferential treaty rates and reclaim past overpayments.
Our work:
- Analysed director locations, management meetings and operations to confirm UK tax residency.
- Used the RES1 online service to request a CoR for multiple tax years, explaining that the company was the beneficial owner of the royalties under the relevant DTAs.
- Coordinated with foreign tax agents to file reclaim forms in each jurisdiction.
Result: The company secured lower treaty withholding tax rates going forward and reclaimed several years of overpaid foreign tax, significantly improving cash flow.
Case Study 3 – Retiree with foreign pension
Client: Maria, retired UK resident receiving a pension from Spain
Issue: Spanish authorities continued to tax her pension at source. Her local bank requested proof that she is now UK tax resident to apply the UK-Spain tax treaty.
Our work:
- Collected evidence of Maria’s move back to the UK (date of arrival, UK home, healthcare registration).
- Requested a certificate of residence from HMRC for the relevant years and prepared the Spanish tax form for treaty relief.
- Advised Maria on how to declare the pension on her UK self-assessment return.
Result: Spain stopped taxing her pension at source, and she now pays tax only in the UK, in line with the treaty. She also received a refund of tax wrongly withheld in previous years.
Frequently Asked Questions – Certificate of Residence and Tax Relief Abroad
What is the difference between a Certificate of Residence and a letter of confirmation of residence?
A Certificate of Residence is normally used to claim benefits under a double tax treaty (for example reduced withholding tax or exemption abroad). A letter of confirmation of residence is similar but may be used for other purposes, such as proving UK residence for non-treaty reasons. Both state that you are a UK tax resident for a particular period, but foreign authorities usually specify which one they need.
How long does it take HMRC to issue a certificate of residence?
Processing times vary depending on workload and complexity. In many straightforward cases, HMRC issues a certificate within a few weeks, but more complex or older year requests can take longer. We prepare your application carefully to minimise HMRC queries and delays.
How long is the certificate valid?
The certificate usually covers a specific tax year or period, for example “resident in the UK for the year ended 5 April 2025”. Some foreign tax authorities accept the same CoR for more than one year, others require a new one each calendar year. We help you understand what your foreign authority expects.
Does a certificate of residence guarantee that the foreign country will give tax relief?
No. HMRC only confirms your UK tax residency. The foreign tax authority decides whether to grant relief or refund tax according to its own laws and the double tax treaty. However, without a CoR, your chances of getting relief are usually much lower.
Can HMRC still question my residency status after issuing a CoR?
Yes. HMRC guidance states that a certificate of residence is not a final determination of residence status; HMRC can still review your case as part of an enquiry into your tax return. This is why it is important to apply only when you genuinely meet the UK residency rules – which we check for you before submitting any application.
I am not up to date with my UK tax returns. Can I still get a certificate?
In practice, HMRC is more likely to issue a certificate promptly when your tax affairs are up to date. If you have late self-assessment or corporation tax returns, we can first help you bring your filings up to date and then request the CoR.
I live partly in the UK and partly abroad. Can I have two tax residencies?
Yes, it is possible under domestic laws, but double tax treaties usually include tie-breaker rules that determine in which country you are considered resident for treaty purposes. We analyse your position under those rules and explain to HMRC and the foreign authority why the UK is (or is not) your treaty residence.
Can you help with partnerships, trusts and pension schemes?
Yes. HMRC allows applications for certificates of residence for partnerships, trusts, registered pension schemes and collective investment schemes, each with its own specific procedure.
Is your service only for people living in London?
No. We work with clients across the UK and abroad. All work can be done by phone, email and secure document exchange. Original certificates are posted or couriered to you.
Can you arrange an apostille for my certificate of residence?
Many foreign authorities require the certificate to be legalised with an apostille by the Foreign, Commonwealth & Development Office (FCDO). We work with reliable legalisation partners and can organise apostille and, if needed, embassy legalisation for your HMRC certificate.
What if I am already being double-taxed?
We can review your UK and foreign tax returns, determine whether you are entitled to a refund, and help prepare the necessary treaty claims and documentation, using your certificate of residence as key support.
What We Need From You
To start your certificate of residence UK application, we usually require:
For individuals:
- Full name, date of birth and current UK address
- National Insurance number and Unique Taxpayer Reference (if available)
- Details of time spent in and outside the UK for the relevant years
- Copies of correspondence from foreign tax authorities or payers
- Details of the income you receive (employment, property, dividends, interest, pensions etc.)
For companies:
- Company name, registration number and registered office address
- Corporation Tax UTR and accounts filing status
- Names and locations of directors and shareholders
- Description of main business activities and where they are carried out
- Details of foreign income and the relevant countries
- Any contracts or letters from foreign tax offices, banks or clients requesting proof of tax residence
We will tell you exactly which documents we need – no more, no less.
Testimonials – What Our Clients Say
“Fast, clear and very professional” – James R., IT contractor, Birmingham
I needed a UK certificate of residence to stop tax being taken from my fees in Germany. I had tried to deal with HMRC myself and got nowhere. Audit Consulting Group reviewed my situation, explained everything in simple terms and submitted the application for me. Within a few weeks I had the certificate and my German client stopped deducting tax. Highly recommended.
“Saved our company thousands in foreign withholding tax” – Sarah L., Director of a marketing agency, London
Our overseas clients were deducting up to 25% tax on royalties. The team at ACG handled the whole process, from applying for certificates of residence to helping with foreign reclaim forms. We’ve recovered a lot of money and our ongoing tax rate is now much lower. The fixed fee and regular updates gave us complete peace of mind.
“Excellent support for my pension and tax returns” – Michael B., retiree, Leeds
I moved back to the UK with a pension from Spain and was completely confused about where I should pay tax. ACG sorted out my UK tax returns, obtained a certificate of residence and helped me claim a tax refund from Spain. They were patient, friendly and always available to answer my questions.
Why Act Now?
Every year you delay may mean:
- Paying more foreign tax than necessary.
- Missing deadlines to reclaim overpaid tax.
- Having contracts or payments blocked by banks or foreign tax offices because you cannot prove your tax residency.
The sooner you obtain your HMRC certificate of residence, the sooner you can protect your income and cash flow.
Ready to Get Your UK Certificate of Residence?
Take the stress out of dealing with HMRC, double tax treaties and foreign tax offices. Let Audit Consulting Group handle everything for you.
- Call us today on +44 7386 212550
- Email info@auditconsultinggroup.co.uk
- Or send a quick enquiry form
We’ll review your position, confirm whether you qualify and provide a fixed-fee quote to secure your certificate of residence to claim tax relief abroad – for both individuals and companies
