Global Daily Tax News, UK Releases New Double Tax Treaty Relief Form, Guidance, (Aug 31, 2026)

HM Revenue and Customs has released a new form and guidance on obtaining a certificate of residence or letter of confirmation to obtain double tax relief.

HMRC said the form may be used by sole traders, companies or organization to claim tax relief in another country for payments of tax on foreign income in the UK. The certificate is intended to support taxpayers to confirm to a foreign tax authority that they are a UK tax resident. It will not be issued if HMRC considers the taxpayer is not entitled to treaty benefits under the double taxation agreement.

A letter of confirmation of residence, instead of a certificate, may be obtained if:

• there is no double taxation agreement; or

• the taxpayer needs proof of UK tax residence for another purpose.

As well as releasing the new form, the guidance has been updated to explain who can apply for a certificate or letter of confirmation and what happens after an application.