HMRC certificate for double taxation

2025-09-02 22:09 UTC gpt-5 Open in ChatGPT ↗

For your case (UK-sourced income, tax resident in Greece, wanting to avoid double taxation), the correct HMRC document to request is a:

“Certificate of Residence” (CoR)

This is issued by HMRC and confirms that you are tax resident in the UK under the UK–Greece Double Taxation Convention.
The Greek tax authorities will typically accept this certificate as proof that you are liable to UK tax, so that they can give you relief (either exemption or credit) in Greece under the treaty.

How to get it

You apply via HMRC’s Form RES1 (for individuals) or online through your HMRC account if eligible.
HMRC will issue the certificate stating the tax year(s) and confirming your UK residence status.
You then present this to the Greek tax authorities (ΔΟΥ) when declaring your foreign income, so they can avoid taxing you twice.

⚠️ Important distinction:

If you live in Greece and are tax resident there, usually the UK withholds tax only on certain types of income (e.g. UK property rental, pensions in some cases). The Greek tax office will then allow a credit for the UK tax already paid. The Certificate of Residence ensures that Greece recognises you as UK-taxed under the treaty.

👉 Do you want me to also explain which specific Greek form you’ll usually need to attach this certificate to when submitting to the Greek tax authorities?

Sure! Here’s the official link to HMRC’s guidance page, which explains how to apply for a Certificate of Residence (CoR)—commonly referred to as “RES1” when sent via the online service:

GOV.UK: How to apply for a certificate of residence to claim tax relief abroad – this page outlines the process for individuals, companies, and other entities wanting to avoid double taxation under a double taxation agreement citeturn1search0.

How to Apply via HMRC

Individuals and Sole Traders
Use HMRC’s online service (via your Government Gateway account) to apply for a CoR. Alternatively, you can request a form via email and send it by post citeturn1search1turn0search0.
Companies and Partnerships
Use the RES1 online service to submit your request. If your business is handled by HMRC’s Large Business Service, pre-orders are possible before the accounting period ends citeturn1search1turn0search0turn0search4.

Would you like help navigating HMRC’s site to the online service page or finding the specific form to download or submit?

Για να αποφύγετε διπλή φορολόγηση μεταξύ ΗΒ και Ελλάδας, η ελληνική φορολογική αρχή (ΑΑΔΕ) αναγνωρίζει ως σωστό δικαιολογητικό το “Πιστοποιητικό Φορολογικής Κατοικίας (ΠΦΚ)”, που εκδίδεται από τις αρμόδιες φορολογικές αρχές του Ηνωμένου Βασιλείου (συνήθως την HMRC), σύμφωνα με τη σχετική ειδοποίηση της ΑΑΔΕ citeturn0search0turn0search5.

Τι λένε οι ελληνικοί πόροι:

1. ΑΑΔΕ – “Έντυπα για την Εφαρμογή των Συμβάσεων Αποφυγής Διπλής Φορολογίας”

Η ΑΑΔΕ αναφέρει ότι για την εφαρμογή της Σύμβασης Αποφυγής Διπλής Φορολογίας (ΣΑΔΦΕ) απαιτείται η πιστοποίηση της φορολογικής κατοικίας του δικαιούχου. Αυτό γίνεται με την έκδοση Πιστοποιητικού Φορολογικής Κατοικίας (ΠΦΚ), το οποίο εκδίδεται είτε από ψηφιακή εφαρμογή της ΑΑΔΕ (όταν ο φορολογικός κάτοικος είναι στην Ελλάδα), είτε μέσω ειδικού εντύπου του κράτους που εφαρμόζει τη ΣΑΔΦΕ—inclusive Ηνωμένου Βασιλείου citeturn0search5.

2. Taxheaven – “Πιστοποιητικό Φορολογικής Κατοικίας από Αγγλία”

Εδώ διατυπώνεται σαφώς ότι για εισοδήματα από το Ηνωμένο Βασίλειο, πρέπει να ζητήσετε Πιστοποιητικό Φορολογικής Κατοικίας από την HMRC. Σημειώνεται επίσης ότι ο τύπος εγγράφου “Αίτηση Εφαρμογής” του φορολογικού κατοίκου ΗΒ δεν απαιτεί πρωτότυπη υπογραφή, αλλά δέχεται ψηφιοποιημένο αντίγραφο citeturn0search2.

3. Taxheaven – Αναφορά στη σχετική ΠΟΛ.1044/2017

Η ΠΟΛ.1044/2017 αποσαφηνίζει ότι το έντυπο “Αίτηση Εφαρμογής Σύμβασης Αποφυγής Διπλής Φορολογίας” που υποβάλλεται από φορολογικούς κατοίκους Ηνωμένου Βασιλείου, δεν χρειάζεται πρωτότυπη υπογραφή ή σφραγίδα — επιτρέπονται ψηφιοποιημένα αντίγραφα citeturn0search10. Αυτό σημαίνει πως, εάν παλαιότερα είχατε ζητήσει κάποιο άλλο έγγραφο (π.χ. “βεβαίωση κατοικίας” ή κάτι παρεμφερές), αυτό μάλλον δεν ήταν το κατάλληλο.

Τι πρέπει να κάνετε τώρα:

Αιτηθείτε στην HMRC για Πιστοποιητικό Φορολογικής Κατοικίας (Certificate of Residence / CoR), αναγράφοντας:
- Τον λόγο (όπως «εφαρμογή της ΣΑΔΦΕ μεταξύ ΗΒ – Ελλάδας»)
- Το είδος εισοδήματος (π.χ. μισθοί, συντάξεις, μερίσματα) και αντίστοιχο άρθρο της ΣΑΔΦΕ
- Τη χρονική περίοδο για την οποία ζητείται
- Επισημάνετε ότι επιθυμείτε ηλεκτρονική έκδοση (digital copy) δεκτή από τις ελληνικές αρχές
Στην Ελλάδα, όταν καταθέτετε στην ΔΟΥ:
- Συμπληρώστε την Αίτηση Εφαρμογής της ΣΑΔΦΕ (που μπορείτε να βρείτε στην ιστοσελίδα της ΑΑΔΕ) citeturn0search14.
- Επισυνάψτε το Πιστοποιητικό Φορολογικής Κατοικίας από ΗΒ.
- Δεν απαιτείται πρωτότυπη υπογραφή ή σφραγίδα — ψηφιοποιημένο αντίγραφο επαρκεί σύμφωνα με την ΠΟΛ.1044/2017 citeturn0search10.

Συνοπτικός πίνακας:

	Τι πρέπει να ζητήσετε	Από πού	Τι να κάνετε στην Ελλάδα
1	Πιστοποιητικό Φορολογικής Κατοικίας (CoR / ΠΦΚ)	HMRC (ψηφιακή ή email)	Συμπλήρωση Αίτησης ΣΑΔΦΕ + προσκόμιση ΠΦΚ
2	“Αίτηση Εφαρμογής ΣΑΔΦΕ” έντυπο	ΑΑΔΕ (site)	Συμπλήρωση & κατάθεση στη ΔΟΥ

Αν θέλετε, μπορώ να βοηθήσω με τη μετάφραση όρων στη φόρμα ή με συγκεκριμένο κείμενο προς χρήση στην HMRC.

Here’s what you should write in the “Give details of why you need confirmation of tax residence” field when applying for your HMRC Certificate of Residence (CoR), especially since you need it for Greek tax authorities to prevent double taxation:

Based on official HMRC guidance, a suitable response should include:

Why you need the CoR (e.g., claiming relief under the UK-Greece Double Taxation Agreement)
Which double taxation agreement (i.e., UK-Greece DTA)
Type of income you’re claiming relief for (e.g., salaries, dividends, pensions)
Relevant income article of the treaty
Time period for which the certificate is needed

For example, you might say:

“I require this certificate to claim tax relief under the UK-Greece Double Taxation Convention. The certificate will be used by Greek tax authorities to apply a credit for UK income tax already paid on my UK-sourced income (salaries/pensions/other – specify as applicable), under Article [X] of the treaty. The certificate is needed for the tax year(s) [YYYY-YY].”

This aligns with HMRC’s stated requirements:

Explaining why you need a CoR
Indicating the double taxation agreement
Specifying the type of income and relevant treaty article
Defining the period covered citeturn0search0.

Sample wording:

Why you need confirmation of tax residence:
“I need confirmation of UK tax residence to claim relief under the UK-Greece Double Taxation Convention. This document will support my application to the Greek tax authorities for a credit against Greek tax on income that has been taxed in the UK. The income concerned includes [e.g., UK salary, UK pensions, UK dividends – list those relevant to you] falling under Article [specify article number, e.g., Article IX (personal services/pensions)] of the convention. I require the certificate for the tax year [e.g., 2024-25].”

If you’d like help matching which article corresponds to your specific type of income (salaries, pensions, dividends, etc.), I can assist with that too—just let me know your exact income types.

Let me know if you’d like a Greek translation of this as well.

Here’s how you should complete that section in your HMRC application for a Certificate of Residence (CoR), specifically for salaries and dividends:

Suggested wording for the “Give details of why you need confirmation of tax residence” field:

“I require confirmation of UK tax residence to claim relief under the UK–Greece Double Taxation Convention. This will support my application to the Greek tax authorities for credit relief on UK tax already paid on my UK-sourced income, specifically salaries and dividends, under the relevant provisions of the Convention. I need the certificate for the tax year(s) [e.g., 2024-25].”

Why this phrasing works:

“For tax relief under the UK–Greece Double Taxation Convention” clarifies the purpose: avoiding double taxation.
Specifying “salaries and dividends” directly addresses the income types relevant to you.
Referring to the Greek tax authorities signals that this document will be submitted in Greece to claim credit for tax already paid in the UK.
Mentioning the tax year(s) ensures clarity on the period for which the CoR is valid.

Background from the treaty:

The UK–Greece Double Taxation Convention provides relief via tax credits, allowing the Greek tax authorities to credit the UK tax already paid on dividends and other income citeturn0search0turn0search1.
Although the treaty doesn’t feature a specific “dividends” article, Greek tax law allows a credit for UK tax paid on dividends as per Article XIV(3) of the treaty citeturn0search0.

Filling out the form:

Field	What to Enter
Is the certificate for money or income received from outside the UK?	Select No (since UK-source income)
Give details of why you need confirmation of tax residence:	Use the sample wording above, adjusted for your tax year
Which country needs the certificate?	Enter Greece

Let me know if you’d like to refine any phrasing or include translation into Greek.

You’re absolutely right to ask—HMRC doesn’t explicitly list “Salaries” as a selectable category for the Certificate of Residence (CoR) application. Here’s why that is, and what you should do instead.

Why isn’t “Salaries” an option?

HMRC’s CoR form offers predefined options like Dividends, Bank interest, Royalties, Property income, Capital gains, and Fees or self-employment income. However, employment income (i.e., salaries) isn’t separately listed. That’s because salaries are considered a component of employment income, which falls more broadly under categories like “fees or self-employment income.”

So, if you’re receiving a salary, the form expects you to select “Fees or self-employment income” as the closest match—even though it’s not a perfect label. Then you can specify “Income from salaries” under the “Other reason” section for clarity. This follows HMRC’s instructions to clearly explain the type of income and relevant treaty article when requesting the certificate citeturn0search1turn0search9.

What you should do next

On your form:

Tick the box for Dividends.
Also tick “Fees or self-employment income” to indicate the broader category for your salary.
Under “Other reason 1”:
- Name of the other reason: Income from salaries
- Amount: Enter the salary amount (as you did).
- Details of other reason: Provide a short explanation.

Sample wording for “Details of other reason”

“This request covers UK-sourced employment income (salaries) in addition to dividends. The certificate is required for the Greek tax authorities to apply relief under the UK–Greece Double Taxation Convention. Please include both income types and the relevant treaty provisions for the tax year 2024–25.”

This clarifies exactly what income is concerned and why the certificate is needed, fulfilling HMRC’s requirement to specify the type of income and purpose clearly citeturn0search1turn0search9.

Summary Table

Field in Form	What to Do
Why requesting CoR: tick boxes	Choose Dividends and Fees or self-employment income
Other reason 1 – Name	Income from salaries
Other reason 1 – Amount	Enter your salary figure
Other reason 1 – Details	Explain you’re requesting salary + dividends for treaty relief to Greek tax authority, with relevant tax year specified

Let me know if you’d like that text translated into Greek or fine-tuned further for clarity.

You’re looking to streamline how you fill out HMRC’s Certificate of Residence (CoR) application—especially the “Dividend details” section that asks for share counts and income amounts.

Why It’s Structured This Way

HMRC’s online RES1 application splits out each income type (like dividends) into detailed subfields—including number of shares, amount received, and company name—to capture precise information for treaty purposes. This is based on HMRC’s policy, which requires clear identification of the income source and beneficial owner when requesting a CoR under a Double Taxation Agreement (DTA) citeturn0search0turn0search2.

A Single Reference for the Complete Procedure

To find the full process in one place:

Visit GOV.UK’s main guidance page for applying for a Certificate of Residence. It outlines exactly what information HMRC requires—including income type, the relevant treaty article, reason for the request, and the period covered citeturn0search0.
When it comes to specific fields like the dividend details form you saw, that exists only within the RES1 online application interface.

What to Do Next

Review the main guidance on GOV.UK to understand the overall structure:
- What types of info HMRC needs (e.g., why you need the certificate, which treaty, income details, period) citeturn0search0.
Complete the dividend section inline in the RES1 form:
- Number of shares: enter how many shares you received income from.
- Amount received: enter the total dividend income.
- Company name: specify where the income came from.
For any other types of income (like salaries), use the broader categories and clarify in the “Other reason” section—similar to how dividends are broken down.

Summary Table

Where to Find It	What It Covers
GOV.UK “Certificate of Residence” page	Overview, required details, treaty context, application rationale citeturn0search0
RES1 Online Form Interface	Specific input fields (e.g., number of shares, income amounts, company names)

In short: The best single resource is the GOV.UK guidance page for Certificate of Residence applications. It defines what needs to be included. The detailed “dividend details” fields are part of HMRC’s online form to gather that information in a structured way.

If you’d like, I can walk you through each section or help prep all your figures before entering them. Just let me know!

You’re right to pause—this question is vital and could affect how HMRC processes your Certificate of Residence (CoR) request.

What “Is your address in the UK?” means

This question pertains to your current tax residence, not just postal address. If you’re living outside the UK (as appears to be your case), you should select “No”, since:

The CoR is used to prove UK tax residency, not current physical residency.
If you’re not physically living in the UK, but still tax resident there (based on the Statutory Residence Test), you’d still reply “No” to this question—because it asks about your address, not your tax status. citeturn0search1turn0search16

Why the distinction matters

Selecting “No” when you live abroad ensures HMRC structures the CoR appropriately for someone who is UK tax-resident but currently abroad.
HMRC then does not make assumptions about your current living location, which could potentially delay or affect your application validity.

Quick Reference

Question	What to Select	Explanation
Is your address in the UK?	No	You’re living outside the UK—makes clear to HMRC how to process your application.
Can you still be tax-resident in UK?	Yes (separate test)	Your residency for tax purposes is based on rules, not your physical location. citeturn0search1turn0search16

So yes—since you’re residing in Greece and not the UK, choose “No.” This avoids confusion and ensures HMRC tailors the CoR correctly. If you’d like, I can help draft or translate the accompanying explanation where the form invites more details. Let me know!

You’re right to be cautious—but answering “No” to “Is your address in the UK?” on the HMRC Certificate of Residence (CoR) form will not impact your immigration or settlement status (such as under the EU Settlement Scheme). That question relates solely to where you currently live, not your legal right to remain or your tax residency.

Why it doesn’t affect your settlement status

1. Different Authorities & Purposes

The CoR form is administered by HMRC and is focused on tax residence—showing that you’re subject to UK tax—not on immigration.
Settlement status (e.g. pre-settled or settled under the EU Settlement Scheme) is managed by the Home Office or UK Visas and Immigration, and is based on continuous residence in the UK before 31 December 2020 and other criteria, not your current addressciteturn0search0turn0search9.

2. Evidence of Your Status Remains in Place

Your EU Settlement status is confirmed digitally via your online account. It remains valid even if you’re currently outside the UK. Your address on HMRC’s tax form doesn’t override or revoke that statusciteturn0search3turn0search15.
The Home Office makes decisions based on residence history—not where your tax documents were prepared.

3. No Shared Influence

HMRC and the Home Office do not share data in a way that a response on an HMRC form could retroactively invalidate your EU Settlement rights.
CoR is about tax treaty relief, whereas your EU status is about immigration and legal residence rights.

Summary Table

Form/Authority	Purpose	Key Considerations
HMRC CoR form	To prove UK tax resident status for double taxation treaty	Answering “No” indicates your current physical address is abroad—appropriate and harmless.
EU Settlement/Home Office	Determines legal residency rights in the UK (settled/pre-settled status)	Not affected by your tax form or current address used for tax purposes.

Final Answer

Yes—you should truthfully select “No” to the question “Is your address in the UK?” if you’re currently living in Greece. That’s precisely what they’re asking: your current living address, not your immigration or tax status.

This will have no negative impact on your settlement status. Your CoR application remains valid as long as you meet the criteria (UK tax residency under the Statutory Residence Test, claim under a double taxation treaty, etc.)citeturn0search2.

Let me know if you’d like help drafting an explanation or ensuring you meet the HMRC CoR requirements!

You’re absolutely right to be cautious—having settled status is a positive milestone, and it’s important to ensure you don’t inadvertently jeopardize it. The rules around absences are specific, but as things stand, an absence since April 2024 does not put your status at risk. Here’s why:

Settled Status Absence Rules

If you already hold settled status, you’re entitled to spend up to 5 consecutive years outside the UK (including the Channel Islands and Isle of Man) without losing that status. In fact, even re-entering the UK for a brief period resets the 5-year allowance.citeturn0search0turn0search4turn0search20

What this means for you:
Since you left in April 2024 and haven’t been away longer than 5 years, your status remains intact. Just make sure to return before a full 5-year absence has elapsed—or consider a short trip back to reset the clock.

Summary Table

Status	Absence Rule	Current Situation (Away since April 2024)
Settled Status	Up to 5 continuous years outside UK allowed; any return resets the clock	You’re well within the safe period (and can re-enter anytime)
Pre-Settled Status	Different rules apply—this doesn’t concern you as you already have settled status	Not applicable

To Address Your Concern:

Will you have an issue if you currently live outside the UK?
No — your settled status is secure, provided your absence doesn’t exceed 5 consecutive years.
Should you still consider returning occasionally?
It’s not strictly necessary, but periodic trips (even short stays) can be helpful because they reset the 5-year countdown.

If you’d like help planning a trip back for a border-friendly stay or keeping documentation of re-entry, I’m here to assist.

You’re navigating a nuanced part of HMRC’s application—let’s unpack it clearly.

The Question at Hand

The form asks:

“Are you employed by a UK employer?”

You’ve explained that you’re a co-director and co-owner of a UK limited company, and you receive both a director’s salary and dividends.

What HMRC Likely Means by “Employed by a UK Employer”

According to HMRC’s guidance on Certificates of Residence (CoR), they want to know:

If you’re taxed under PAYE as an employee by a UK employer—meaning income is withheld at source.
If you’re a director on payroll (even of your own company), this typically qualifies as being employed.
If you’re an owner, but not on payroll, and you only receive dividends, that’s not considered employment.

So, since you’re officially receiving a director’s salary, that counts as being employed by a UK employer.

While HMRC doesn’t spell this out explicitly in guidance, it’s reasonable to interpret their form this way—especially since companies must operate payroll and report to HMRC when directors are paid. citeturn0search0turn0search14

What You Should Select

Check “Yes”, because:

You actively receive a salary through PAYE as a director.
HMRC will then expect further details, which you can provide in later sections.

How to Clarify Both Salary and Dividends

Here’s how you can proceed in the application form:

Select “Yes” for being employed by a UK employer.
When asked about income types, tick “Dividends”.
For the salary element:
- If available, tick “Fees or self-employment income”, or an equivalent category.
- Otherwise, use the “Other reason” field to specify “Income from director’s salary”, and provide the amount and context.

A concise note in the details section could say:

“I am a co-director of a UK limited company and receive employment income via PAYE as a director, as well as dividend income. The certificate is required to claim relief under the UK–Greece Double Taxation Convention for the tax year 2024-25.”

This phrasing clearly signals both your employment relationship and the dual-income nature of your situation.

To Summarize

Form Question	Recommended Answer	Reason
Are you employed by a UK employer?	Yes	You’re receiving a director’s salary via PAYE from your UK company.
Income types selected	Dividends + Other	Covers both dividend income and salary (as director).
Details explanation	As provided above	Clarifies income types and treaty context for Greek authorities.

Let me know if you’d like assistance drafting that explanation in Greek or double-checking the categories—happy to help!

Absolutely—here’s how to handle that question:

Which Option Should You Choose?

The HMRC form asks: “Why are you requesting a Certificate of Residence? Select all that apply.”

You have two income types:

Dividends – Yes, this is already listed.
Director’s salary – Not explicitly listed, as the form doesn’t offer an “employment income” or “salary” option.

What You Should Do:

Tick “Dividends”, since that’s one of your income types.
Also tick “Other reason” to cover your director’s salary.
After ticking “Other reason,” you’ll be able to provide:
- Name of the other reason: e.g., Director’s salary
- Details: Briefly explain that this salary stems from your role as a co-director receiving PAYE income.
- Amount, if requested.

This approach ensures both income sources are clearly represented.

Why It Works

Though HMRC doesn’t explicitly list “salary,” this method aligns with guidance noting that a CoR must specify all relevant income types—including employment-derived income. The certificate covers “employment income” as a type of income eligible for treaty relief citeturn0search10.

While “Fees or self-employment income” may appear relevant, HMRC typically expects directors’ salary to be described under “other reason” if there’s no dedicated checkbox.

Summary Table

Income Type	Checkbox to Tick	Additional Steps
Dividends	Yes	Enter details in dividend section.
Director’s Salary	Other reason	Name it “Director’s salary”, add description and amount.

Example Entry under Other Reason

Name: Director’s salary
Details: Salary paid to me in my capacity as a co-director of a UK company via PAYE; required for relief under the UK–Greece Double Taxation Convention, tax year 2024–25.
Amount: (Enter your salary figure here)

Let me know if you’d like help drafting the Greek translation or completing the rest of the form!

It’s important to include all of your income sources when requesting a Certificate of Residence (CoR) from HMRC—not just your current income as a director. If you were employed by other UK employers earlier in the period you’re requesting the CoR for, it’s best to disclose that as well. Here’s how to handle it:

Why You Should Include Previous Employment

According to HMRC’s guidelines:

Your CoR must cover the exact period for which you’re requesting certification, and HMRC may assess whether you were UK tax resident for the entire period citeturn0search1.
You’re required to specify all types of income that fall within the scope of the double taxation treaty, and provide relevant details for each citeturn0search0turn0search12.

Leaving out income you earned during that time—even if from previous employers—could lead HMRC to question the completeness of your application or your entitlement to the certificate.

How to Include Your Earlier Employment Income

Here’s a clear and structured way to include both your salary from earlier employers and your later director’s salary/dividends in the CoR application:

Select All Applicable Income Types:
- Tick “Dividends” for your dividend income.
- Tick “Other reason” and specify both types of salary:
  - For example, under “Other reason,” list:
    - “Salary from previous UK employers” (with amount and brief detail)
    - “Director’s salary from own UK company” (with amount and detail)
Provide Clear Details for Each:
- Name: e.g., Salary from [employer name] or Director’s salary
- Amount: The total salary received in that period from each source.
- Details: A brief note for each, such as:
  
  “Salary received under PAYE during [tax years] from previous employers, and director’s salary under PAYE for my own UK company.”
Specify the Time Period Clearly:
- Make sure this aligns with the period you’re requesting the CoR for, so HMRC understands the full scope.

Sample Entry Format

Income Types Selected:

Other Reason 1:

Name: Salary from previous UK employer(s)
Amount: £[amount]
Details: PAYE salary received during [dates]

Other Reason 2:

Name: Director’s salary (own UK company)
Amount: £[amount]
Details: PAYE salary as co-director during [dates]

Summary Table

Income Source	How to Include in Application
Dividends	Tick “Dividends” and add details in the dividend section
Salary from Past Employers	Tick “Other reason”; label as “Salary from previous UK employer(s)” with amount and explanation
Director’s Salary	Tick “Other reason”; label as “Director’s salary” with amount and explanation

This comprehensive approach ensures HMRC has a full picture of your income across the relevant period—and strengthens your position when Greek authorities evaluate your tax relief claim under the UK–Greece Double Taxation Treaty.

If you’d like help drafting the Greek version or fine-tuning your entries, feel free to ask!