Does HMRC give a non-resident certificate?
No. HMRC’s certificate of residence does the opposite: it confirms you’re UK resident, usually so you can claim tax relief abroad.[1][2] None of the HMRC guidance we checked describes a document that confirms you’re non-resident. One page of its manual says plainly that HMRC “does not issue certificates to verify non-UK residence”.[6]
This guide explains which document does what, in plain English. It doesn’t tell you your residence status.
If a bank, employer or tax office abroad has asked you to prove you’re no longer UK resident, this explains what HMRC can and can’t give you.
The short answer
A double taxation agreement (DTA) is an agreement between two countries. It’s there so you don’t pay tax twice on the same income.[3]
- HMRC’s certificate of residence confirms you’re UK resident. It’s for claiming relief under a DTA.[1][5]
- A letter of confirmation also confirms UK residence, but for other purposes.[1][5]
- If you’re non-resident, the proof comes from the country you live in. HMRC calls it a “certificate of overseas residence”.[3]
- P85 and SA109 are ways to tell HMRC you’re leaving. HMRC doesn’t describe either as a certificate of non-residence.[7][8]
Your UK residence for each tax year is worked out under the Statutory Residence Test (SRT). That’s HMRC’s set of rules for deciding whether you’re UK resident.[4]
Educational, not tax advice.
What a certificate of residence is for
It’s for people who pay tax in the UK on foreign income, and want tax relief on that income in another country. It helps confirm to the foreign tax authority that you’re UK tax resident.[1]
You can apply if:[1]
- you’re classed as a UK resident, and
- the UK has a DTA with the country concerned.
Three points to know:
- HMRC won’t issue one if you’re not entitled to treaty benefits under that DTA.[1]
- The overseas tax authority decides whether to give relief. A certificate doesn’t guarantee it.[1][2]
- You can’t ask for a future date. HMRC says it can’t certify that you’ll stay UK resident.[1][10]
Certificate or letter of confirmation?
- A certificate of residence is only for claiming benefits under a particular DTA.[5]
- A letter of confirmation is for other purposes. GOV.UK gives two cases: there’s no DTA, or you need proof of UK residence for another reason.[1] HMRC’s manual gives an example: some countries want it before you can start trading there.[5]
- The letter says it is not a certificate of residence for claiming DTA benefits. It confirms that, based on HMRC’s checks, you’re UK resident for tax purposes on a stated date.[5]
- You ask for either one the same way. HMRC decides which you need from the information you give.[5]
What HMRC doesn’t certify
HMRC’s International Manual says: “HMRC does not issue certificates to verify non-UK residence.”[6]
That line is on a page about the Swiss–UK Agreement. The same page says a residence certificate from another country doesn’t mean HMRC accepts you’re not UK resident under UK tax law.[6] None of the other HMRC pages checked for this guide describes a document that confirms non-residence.
P85 and SA109 aren’t certificates either.
- P85: tells HMRC you’ve left or are leaving the UK, and want to claim back tax from your UK job. GOV.UK says you can also do this online.[7]
- SA109: if you usually fill in a Self Assessment return, you can tell HMRC you’re leaving on the return. You use its “residence” section, form SA109.[8]
Telling HMRC lets it work out things like whether you’re due a refund.[8] HMRC doesn’t describe either form as proof that you’re non-resident.
If you’re non-resident and claiming treaty relief
If you’re non-resident, you may be able to claim relief from UK tax on your UK income. That’s if the country you live in has a DTA with the UK.[3]
HS304, HMRC’s help sheet for non-residents, says you’ll need a certificate of overseas residence. You get it from your country’s tax authority.[3] It must show:[3]
- that you pay tax in that country on all or part of the income you’re claiming relief for, and
- the amount of income you’ve paid tax on there.
You attach it to the HS304 claim form and send it in with your tax return.[3] If you live in the USA, HS304 says you don’t need one.[3]
HMRC’s manual says the same, for claims inside and outside Self Assessment. The overseas tax authority’s statement should confirm you’re resident there under its own law, for the period of the claim.[9]
Self Assessment and your residence status. On a tax return, you “self-certify” your residence status. That means you state it yourself, on the residence pages. For years covered by a Self Assessment return, HMRC’s residence team doesn’t routinely give rulings on your status. HMRC can still challenge your self-certification in an enquiry.[9]
To work out whether you’re UK resident, HS304 points to HMRC’s SRT guidance note, RDR3.[3][4]
How to apply for a certificate of residence
This is for people who are UK resident. GOV.UK says individuals and sole traders can apply. So can companies, partnerships, trusts, charities, public bodies, pension schemes, and collective investment schemes or unit trusts.[1]
Ways to apply
- Online. Use the online form on GOV.UK. GOV.UK says you sign in with either your “sign in details” (you can create these if you don’t have them) or your email address. If you use your email, you get a confirmation code to sign in. You can save your progress and come back later.[1]
- Through an agent. If you’ve authorised an agent, they can apply for you. They sign in with their agent services account.[1]
- By post, if you can’t apply online. Send everything listed under “What you’ll need” below. Individuals, sole traders and partnerships send it to: Pay as You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.[1]
HMRC then checks your information. If you’re eligible, it issues a certificate of residence or a letter of confirmation.[1] GOV.UK doesn’t give a processing time.
What you’ll need
You must tell HMRC:[1]
- whether you need it to claim under a DTA between the UK and another country
- which DTA you’re claiming under
- which country you need it for
- the type of income
- the period you need it for (not a future date)
Some treaties have extra conditions. You may need to confirm that you’re the “beneficial owner” of the income. You may also need to confirm that you’re subject to UK tax on all of it.[1] HMRC’s manual says to check the treaty’s conditions before you apply. It explains these terms in more detail.[10]
If the other country gives you its own form to certify residence, upload or send it with your application. Include any supporting documents it needs.[1]
If you haven’t filed a Self Assessment return yet
If you’re applying for a period from 6 April 2013 onwards and haven’t filed your Self Assessment return for it yet, you must also tell HMRC:[1]
- how many days you spent in the UK in the tax year or years
- why you believe you’re UK resident under the SRT, if you spent fewer than 183 days in the UK
- your arrival and departure dates
- if relevant, the date you began or stopped being resident under the SRT split-year rules
Split-year rules can split one tax year into a UK part and an overseas part.[4] If you’ve only just arrived in the UK, HMRC’s manual says it may not be able to issue a certificate yet. You may need to stay long enough to show you’re resident.[10]
Records that help
Either way, the paperwork turns on facts: where you were, and on which days.
For the SRT, HMRC suggests records that show the countries where you spent your days and midnights. Examples include your travel schedule, booking information, and tickets and boarding cards, including e-tickets.[11] HMRC says its record lists aren’t meant to be complete.[12]
A simple layout, offered as our suggestion rather than an HMRC form:
| Field | What to put in it |
|---|---|
| Date | Each date in the tax year (6 April to 5 April) |
| Country at midnight | Where you were at the end of the day |
| Notes | Anything unusual, such as delayed or cancelled travel |
| Supporting record | The booking, ticket or boarding card that backs the entry |
Mark unclear days as unclear. A labelled gap is more useful than a neat entry made up later. These facts usually sit in different places, and months later they’re hard to piece together. That’s down to how scattered they are, not to you.
For more, see what records HMRC says to keep and why documentation matters. For how residence is tested, see Am I a UK tax resident? and the 183-day myth.
Frequently asked questions
Does HMRC issue a certificate that I’m non-resident?
No. HMRC’s certificate of residence confirms UK residence, for treaty and related purposes.[1] None of the HMRC guidance we checked describes a certificate of non-residence. A page of its manual about the Swiss–UK Agreement says HMRC “does not issue certificates to verify non-UK residence”.[6]
Is a P85 or an SA109 the same as a non-resident certificate?
No. HMRC doesn’t describe either form as a non-resident certificate. P85 tells HMRC you’ve left or are leaving the UK, and want to claim back tax from your UK job.[7] GOV.UK says you don’t need P85 if you’re sending a Self Assessment return for the tax year you leave.[7] You can tell HMRC through the return’s residence section, SA109, instead.[8]
One exception: if you’ll work full-time abroad for a UK-based employer for at least one full tax year, GOV.UK says to fill in P85 as well. You’ll still need your return and SA109 too.[8]
What document do I need if I’m non-resident and claiming treaty relief from UK tax?
HS304 says you’ll need a certificate of overseas residence from your country’s tax authority. If you live in the USA, it says you don’t need one.[3]
How do I apply for a certificate of residence?
Online on GOV.UK, through an authorised agent, or by post if you can’t apply online. GOV.UK doesn’t give a processing time.[1]
Can HMRC certify that I’ll be UK resident next year?
No. GOV.UK says you can’t request a future date. HMRC’s manual says it can’t certify that you’ll stay UK resident.[1][10]
If HMRC issues a certificate of residence, am I guaranteed foreign tax relief?
No. The overseas tax authority decides whether to give relief. HMRC’s manual says a certificate doesn’t guarantee your claim will succeed.[1][2]
Do I need a certificate of residence to stop being UK resident?
HMRC doesn’t say you need one. Your residence for each tax year is worked out under the SRT.[4] HMRC describes its certificate as confirming UK residence, not as a step for leaving.[1]
Sources
Checked on 9 October 2026. Dates are the update dates GOV.UK showed that day, not a statement that the law changed on those dates.
- GOV.UK: Apply for a certificate of residence or letter of confirmation: last updated 26 August 2026
- INTM162010: Certificates of residence, introduction and scope
- HS304: Non-residents, relief under double taxation agreements (2026): updated 6 April 2026
- RDR3: Statutory Residence Test (SRT) notes: updated 11 June 2026
- INTM162140: Letter of confirmation
- INTM830100: Residence and non-UK domiciles, residence
- GOV.UK: Get your Income Tax right if you’re leaving the UK (P85): last updated 23 August 2024
- GOV.UK: Tax if you leave the UK to live abroad
- INTM154040: Double taxation agreements, residence of individuals
- INTM162020: Information to be supplied with a request
- RFIG21940: Record keeping, the sufficient ties test
- RFIG21910: Records that should be kept for SRT purposes
Educational information, not tax advice. UK residence and treaty claims can turn on detailed facts and current law. This page doesn’t decide your residence status or promise any tax outcome. If your position is close to a threshold, involves dual residence, or is commercially significant, use current HMRC guidance and take advice from a qualified professional.