HMRC has changed how UK taxpayers apply for a Certificate of Residence or a Letter of Confirmation. Applications now go through a central online service, giving businesses a clearer digital way to prove their UK tax residence.
HMRC updated its official guidance on 26 August 2026 to introduce the new online form, explain who can use it, and clarify what happens once you’ve applied. This matters most if you’re a UK business or individual receiving income from overseas and looking to claim relief under a Double Taxation Agreement.
The process is more digital now, but you still need to get your tax residence and treaty details right.
Why Does a Certificate of Residence Matter?
A Certificate of Residence proves to an overseas tax authority that you, or your business, are UK tax resident.
You’ll often need this when claiming relief under a Double Taxation Agreement. These agreements exist to stop the same foreign income being taxed twice, an area that sits closely alongside our wider international and offshore accounting work.
That said, HMRC will only issue a Certificate of Residence if you’re UK resident and entitled to benefits under the relevant agreement. Even then, the final call on whether you get foreign tax relief sits with the overseas tax authority, not HMRC.
If there’s no relevant Double Taxation Agreement in place, or you need proof of residence for a different reason, HMRC may issue a Letter of Confirmation instead.
Who Can Use HMRC’s Online Service?
This service covers a broad range of taxpayers, including individuals, sole traders, limited companies, partnerships, trusts, charities, public bodies, pension schemes, and some investment schemes. An authorised tax agent can submit the application on your behalf too, as long as they sign in through their Agent Services Account.
You can also save your application partway through and come back to finish it later. If you can’t use the online service for whatever reason, you can still send the required information by post.
What Information Will HMRC Need?
You’ll need to provide the country involved; the relevant Double Taxation Agreement, the type of foreign income, and the period you need the certificate to cover.
One thing worth knowing: you generally can’t request a Certificate of Residence for a future period. And where the treaty requires it, HMRC may ask you to confirm you’re the beneficial owner of the income and that it’s subject to UK tax.
New companies need to pay extra attention here. If your company hasn’t yet filed its first Corporation Tax Self-Assessment return, HMRC will ask for the name and address of every director and shareholder. You’ll also need to explain why your company considers itself UK tax resident.
The same goes for individuals who haven’t filed a Self-Assessment return yet. If you spent fewer than 183 days in the UK, you’ll need to explain why you still qualify as UK resident under the Statutory Residence Test.
What Should Businesses Do Now?
If your business earns income overseas, check whether you need a Certificate of Residence before claiming treaty relief abroad.
Before you apply, confirm the right country, income type, residence period, and Double Taxation Agreement. It’s also worth preparing any foreign authority forms or supporting documents you might need alongside your application, ideally as part of wider tax planning around your cross-border income.
The new digital service makes the process smoother, but incomplete or incorrect information can still slow things down.
For businesses with cross-border income, that kind of delay can hold up access to the documents you need for an overseas tax relief claim, which isn’t ideal when you’re trying to move quickly.
Why Work with Lanop?
Lanop works with UK businesses on international tax, tax residence, and Double Taxation Agreement matters. Our team can review your position before you submit an application, work out exactly what HMRC needs from you, and help you get the residence process right from the start.
The change itself is simple enough: HMRC has made the application process more digital. But the tax position behind that application still needs to be correct, and that part hasn’t changed at all. Contact Lanop today to book a free consultation with one of our international tax advisors.
