Apply for certificate of residence to avoid paying tax twice on foreign income

HMRC has published guidance on applying for certificates of residence or letters of confirmation to prevent double taxation on foreign income. **Who can apply** The service is available to individuals, sole traders, companies, partnerships, trusts, charities and other entities. Agents can apply on behalf of their clients. **When certificates are needed** A certificate helps confirm UK tax residence to foreign tax authorities. Applications are possible when there is a double taxation agreement with the relevant country and the applicant is classed as a UK resident. **Application requirements** Applicants must specify the double taxation agreement they are claiming under, the country involved, the type of income, and the period needed. Those who have not yet filed a Self Assessment tax return for periods from 6 April 2013 onwards must provide additional residence information including UK days spent and Statutory Residence Test details. Applications can be made online or by post to specific HMRC addresses depending on entity type. Read the full guidance on GOV.UK for complete application details and requirements.