How to Get a Tax Residency Certificate in the UK 2025 – Avoid These Costly Mistakes

If you live in the UK or run a UK company but receive or derive income abroad, a Tax Residency Certificate in the UK(commonly called Certificate of Residence, or CoR) confirms to foreign tax authorities that you are resident in the UK for tax purposes. It helps you claim relief under a Double Taxation Agreement (DTA), avoid being taxed twice on the same income, or benefit from reduced withholding rates or exemptions.

Since tax residency in the UK is now determined on a residence basis — particularly after the changes effective 6 April 2025 — proving residence through a CoR has become even more important for individuals and businesses operating globally.

Who is eligible to apply

• Individuals who are UK residents under domestic tax law (residence established by the Statutory Residence Test — SRT).
• Sole traders, companies, partnerships and other corporate entities whose tax affairs are handled in the UK.
• Pension schemes, trusts, charities, and other entities such as collective investment schemes may also apply — via the specific forms/processes designated by the UK tax authority.

Note: For persons or entities not liable to UK tax (e.g. non-resident branches, permanent establishments of non-resident companies), a CoR cannot be issued. In those cases, the UK tax authority may issue a “letter of confirmation” instead.

How UK tax residency is determined

Before applying to get the certificate, you should understand how UK defines tax residence:

• The Statutory Residence Test (SRT) considers number of days spent in the UK, and various “ties” (family, accommodation, work, previous UK residence) to decide residence status.
• As of 6 April 2025, the UK switched to a residence-based taxation regime, which replaces the old non-domiciled status for many. This makes residency more central to your global tax obligations.

If you pass the SRT (or otherwise qualify under UK domestic law), you are considered resident for tax purposes and therefore eligible for a CoR.

Step-by-Step: How to Apply for a UK Tax Residency Certificate

1. Decide what you need and why

You should first confirm the purpose:

• Claiming foreign tax relief under a DTA or preventing double taxation on income earned abroad.
• Certifying residency for foreign authorities (e.g. banks, clients, employers). In some cases, a “letter of confirmation” may suffice instead of a CoR.

2. Gather required information

When applying for a CoR, you need to provide:

• Your full name, UK address, Unique Tax Reference (UTR) or National Insurance number (for individuals).
• The reason you need the certificate (e.g. foreign income, DTA benefit).
• The country to which you will submit the certificate, and which DTA you rely on.
• The type of income (e.g. dividends, interest, business income) and which article of the DTA applies.
• Time period for the certificate, if not just a simple “as-at date”.
• For individuals who have not yet filed a Self Assessment return for the relevant period, the number of days spent in the UK, arrival/departure dates, or other evidence under SRT rules.

For companies, partnerships, pension schemes, trusts or other bodies: additional details may be needed (e.g. directors/shareholders, partnership members, scheme details).

3. Choose the correct application route

• Individuals and sole traders: use the online service on the official tax authority website (or email a request if online access is not possible).
• Companies, LLPs, partnerships: use the RES1 online service. Larger businesses may pre-order a certificate before end of accounting period if needed.
• Pension schemes, trusts, charities, etc.: use the specific forms (e.g. APSS146E for registered pension schemes, CISC9 for collective investment schemes) as required.

4. Submit the application and wait for processing

Send the completed form (online or by post/email, depending on the method) to the relevant department of the tax authority.

If all details are correct and eligibility is clear, the tax authority should issue the Certificate of Residence (or Letter of Confirmation).

Processing times vary, but many applicants receive certificates within a few weeks (though some cases may take longer).

Common Pitfalls & How to Avoid Delays

• Incomplete or incorrect information — ensure all required fields are filled and data matches official records (name, address, UTR, dates, etc.).
• Applying without qualifying as UK resident — avoid applying if you are not resident under SRT or other UK law.
• Using wrong form or route — companies and pension schemes cannot use the individual online form; they must use RES1 or the specialized forms.
• Failing to explain purpose clearly — specify why the CoR is needed (e.g. DTA relief, foreign tax authority requirement).
• Timing issues — if your current year’s tax return is not filed yet, or you just arrived/left UK, you may need to provide extra details (days present, arrival/departure dates).

How HM Revenue & Customs (HMRC) evaluates and issues a certificate

When HMRC receives a request for a Certificate of Residence, they check whether the applicant was liable to UK tax during the requested period by virtue of residence, domicile, place of management, or other relevant criteria.

They do not typically conduct detailed audits at the time of issuing — certification is more a routine acknowledgement if documentation supports residency.

For entities not eligible for a CoR (e.g. non-resident branches), HMRC may instead issue a “letter of confirmation” to show tax status, but this is not the same as a full CoR under a DTA.

Key Documents You May Need for a UK Tax Residency Certificate

When claiming treaty benefits or proving UK tax residency to foreign authorities, documentation plays an important role. Although the application itself may seem simple, missing documents can delay the approval. Ensuring you have everything ready supports your eligibility under the Statutory Residence Test and UK domestic law.

1. Personal identification details

This includes your full legal name, current UK address, National Insurance number and Unique Taxpayer Reference. Foreign authorities often verify these details, so accuracy is essential.

2. Evidence of UK presence

If you have not yet filed your Self Assessment return for the relevant tax period, you may need:

• Arrival and departure dates
• Travel logs
• Accommodation details
• Employment or UK–based work records
  These help HMRC confirm physical presence and tax liability.

3. Income-related documents

When applying under a Double Taxation Agreement, you may be required to specify your income source, such as interest, dividends, royalties or employment income. Some foreign authorities request proof of these income streams before accepting the certificate.

4. Corporate documents (for businesses)

Companies, LLPs, partnerships and other entities may need:

• Certificate of Incorporation
• Details of directors or partners
• Proof of effective management in the UK
• Previous tax filings or accounting period summaries
  These documents help HMRC determine where the company is truly managed and controlled for tax purposes.

Dewey & LeBoeuf LLP assists clients in preparing the right documents, preventing delays and ensuring the certificate is accepted by foreign authorities worldwide.

Understanding the Statutory Residence Test for Individuals

The Statutory Residence Test (SRT) is the foundation of determining UK tax residency. Before HMRC can issue a Certificate of Residence, they verify whether you meet these rules. Understanding the SRT ensures your eligibility is clear and strengthens your application.

1. Automatic UK tests

You may be automatically UK-resident if:

• You spend 183 days or more in the UK within a tax year
• You have a home in the UK and meet certain criteria
• You work sufficient hours in the UK

2. Automatic overseas tests

You may be automatically non-resident if you spend fewer than 16, 46 or 91 days in the UK depending on your prior year residence status.

3. Sufficient ties tests

If neither automatic test applies, HMRC evaluates your ties, including:

• Family ties
• Accommodation ties
• Work ties
• Country ties
• 90-day ties

The more ties you have, the fewer UK days you need to be considered resident. Correctly applying the SRT is essential, especially for individuals with global income and travel schedules. Dewey & LeBoeuf LLP reviews your circumstances to ensure the application reflects accurate residency evidence.

Tax Residency Certificates for UK Companies and Multinational Businesses

For UK companies, obtaining a Tax Residency Certificate is often essential for claiming reduced withholding tax or avoiding double taxation on cross-border profits. Multinational businesses operating in Dubai, Abu Dhabi, Singapore, Bangladesh or other regions rely heavily on the accuracy of this certificate.

1. Determining corporate residency

A company is generally tax resident in the UK if:

• It is incorporated in the UK
• Its central management and control is located in the UK

2. Why companies need the certificate

A UK company may need the certificate when it:

• Receives interest or royalties from overseas
• Conducts international contracting
• Manages global operations
• Faces foreign withholding tax from countries with DTAs

3. Using RES1 properly

The RES1 application process is designed for companies and is more detailed than the individual application. Providing incorrect details may delay issuance, especially when dealing with foreign tax authorities.

Dewey & LeBoeuf LLP helps companies complete RES1 precisely, ensuring no compliance issues arise across jurisdictions.

Tax Residency Certificates for Expatriates and Non-Domiciled Individuals

As more expatriates and globally mobile professionals work in or relocate to the UK, obtaining proof of UK tax residency has become increasingly important, especially after changes to the taxation regime from April 2025.

1. Expats earning from foreign employers

You may need a certificate to avoid foreign withholding tax on salaries, bonuses or pensions.

2. Non-domiciled individuals transitioning under the new rules

The UK’s shift to a residence-based regime makes residency proof essential for people formerly using the remittance basis.

3. Dual residents

If both the UK and another country consider you resident, the DTA tie-breaker rules determine your final residency status. A Tax Residency Certificate supports your claim and prevents double taxation.

Dewey & LeBoeuf LLP provides tailored guidance to expatriates facing complex residency transitions, especially those moving from the Middle East or Asia into the UK.

How Foreign Tax Authorities Use a UK Tax Residency Certificate

A Certificate of Residence does more than confirm where you pay tax. Foreign tax offices use it to decide whether you qualify for reduced tax rates or exemptions under their own rules.

1. Withholding tax reductions

Many DTAs allow lower tax rates on:

• Dividends
• Interest
• Royalties
• Technical service fees
  Submitting a UK CoR often unlocks these benefits.

2. Recognizing treaty protections

Foreign authorities check the certificate before granting DTA protections such as relief from double taxation or exemptions on certain income streams.

3. Compliance and international reporting

A valid UK Tax Residency Certificate also supports your compliance with international reporting regimes such as CRS, FATCA and cross-border transparency rules.

Because interpretations differ from country to country, Dewey & LeBoeuf LLP advises clients on how each jurisdiction uses the certificate to ensure your documents are accepted without dispute.

How Dewey & LeBoeuf LLP Assists You with the Entire UK Tax Residency Certificate Process

Obtaining a UK Tax Residency Certificate is not only administrative. It affects your global tax exposure, compliance obligations and eligibility for international treaty benefits. Mistakes can result in double taxation, financial loss or unnecessary disputes with foreign authorities.

Dewey & LeBoeuf LLP provides:

1. Residency review and eligibility assessment

We confirm whether you or your business qualifies under UK tax laws before submitting the application.

2. Document preparation and form completion

Our experts prepare all necessary information, ensuring no errors or omissions that could delay or reject the request.

3. Representation and communication

We communicate with HMRC on your behalf, resolving inconsistencies quickly.

4. Cross-border tax planning

Because our team works across Dubai, Singapore, Bangladesh, London and other regions, we understand how each country interprets residency and tax treaties.

5. Post-issuance support

We help you submit the certificate to foreign authorities and advise on DTA benefit utilization, withholding tax procedures and audit requirements.

With our global experience, you receive a seamless, professional service aligned with your international tax needs.

Why using an expert law firm like Dewey & LeBoeuf LLP adds value

Obtaining a Certificate of Residence might seem straightforward, but when you deal with cross-border income, multiple jurisdictions, or complex entity structure (companies, partnerships, trusts), subtle mistakes can cause delays or rejection.

With our global footprint — including clients in Singapore, Dubai, Bangladesh and beyond — and deep knowledge of international tax treaties, Dewey & LeBoeuf LLP can:

• Evaluate your residency status under UK law and confirm whether you qualify for a CoR.
• Prepare and complete all necessary forms (for individuals or corporate entities) correctly and efficiently.
• Liaise with HMRC on your behalf to minimize delays or complications.
• Provide strategic advice on how to use the CoR to maximize tax treaty benefits, handle foreign withholding tax, and integrate with your international tax planning.

Our cross-border expertise ensures you remain compliant while minimizing global tax exposure.

Frequently Asked Questions

Conclusion

Obtaining a UK Tax Residency Certificate is a crucial step for individuals and businesses operating internationally. Whether you need it to claim foreign tax relief, comply with obligations abroad, or optimize cross-border income flows, securing your certificate correctly ensures smoother operations and compliance with UK and foreign tax laws.

Given the complexity of UK residence rules and the formal requirements for a CoR, having a trusted international law firm by your side can make a significant difference.

If you want help preparing your application, navigating treaty rules, or ensuring compliance when working across borders, Dewey & LeBoeuf LLP is ready to support you.

Contact us today to begin your application process and secure your UK Tax Residency Certificate for seamless global operations.