If you're resident in the UK and have income and/or gains in
another country you may be able to claim tax relief or exemption so
that you don't end up paying tax twice. For some countries
you'll need to provide a letter - called a 'certificate of
residence' - to confirm you were resident in the UK for a
particular period.
Checking if you need a certificate of residence
If you're claiming relief or exemption (from foreign tax) for
income and/or gains received abroad, for some countries you'll
need to complete a claim form but for others you'll have to send
a certificate of residence. You can check which applies to you by
reading the country-specific section of HM Revenue & Custom's
(HMRC) double taxation manual.
Go to Double Taxation Manual: http://www.hmrc.gov.uk/manuals/dtmanual/dt2140.htm
Applying for a certificate of residence
If you need to get a certificate of residence from HMRC, you or
your tax agent or adviser can apply online by following the link
below.
Apply for a certificate of residence: https://online.hmrc.gov.uk/shortforms/form/PT_CertOfRes?dept-name=&sub-dept-name=&location=43&origin=http://www.hmrc.gov.uk