Certificate of tax residence

A new and straightforward form has been made available online to enable UK tax resident individuals to apply to HMRC for a certificate of tax residence. This will be useful for UK taxpayers who are making a claim for relief under a double tax treaty. The UK has entered into a number of double tax treaties with other countries which aim to ensure that those who would otherwise be liable to tax on income and gains both in the UK and another contracting state will not be taxed twice on the same income or gains.