FlagSageTax residency certificate
Glossary term
A tax residency certificate is an official document from a tax authority confirming that a person or entity is resident there for tax purposes for a stated period, usually to claim treaty relief in another country.
In the United Kingdom, HMRC issues a certificate of residence to help UK residents claim relief abroad under a double taxation agreement. HMRC says it will not issue a certificate if the applicant is not entitled to treaty benefits, and a certificate cannot be requested for a future period. The overseas authority decides whether relief is granted. Where there is no agreement, a letter of confirmation may be available instead.
In the United States, the IRS issues Form 6166, a letter on Treasury stationery certifying US residence for federal income tax purposes. It is requested with Form 8802. The IRS says it can be used to claim treaty benefits and certain other benefits abroad, such as some VAT exemptions, and that it certifies only certain matters about US federal income tax status.
A certificate is evidence for a specific purpose and period. The other country still applies its own rules, and a certificate from one country does not show that another country has stopped treating the person as resident.
Not to be confused with
- Tax residence. Tax residence is the status itself, and the certificate is one country's written confirmation of it.
- Certificate of coverage. A certificate of coverage concerns social security, not income tax residence.
Sources
- Apply for a certificate of residence or letter of confirmationOfficial guidance
- Form 6166 - Certification of U.S. tax residencyOfficial guidance
Related
- Countries covered
- General
- Sources
- 2 sources
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026