Certification Applications for the United Kingdom (U.K.)

The U.K. income tax treaty that entered into force on March 31, 2003, changed our certification process. The U.S. Residency Certification process does not require the submission of the United Kingdom forms to receive U.S. Residency Certification. The requestor must ascertain what they are required to provide the U.K. to obtain treaty benefits.

Copies of the latest U.K. forms can be obtained using the following web address: UK International Tax Forms

Applicants requesting certification under the U.K. income tax treaty can obtain the correct forms using the following web addresses: UK-USA Double Taxation Convention Form US-Company PDFUK-USA Form US-Individual 2002 PDFDouble Taxation: Form UK-REIT DT-Individual PDFUK-USA Double Taxation Convention Form US-Company UK-REIT PDF

More guidance can be found at:HM Revenue & Customs - GOV.UK

Requestors not certain as to their needs, or have questions on the new forms or process, can phone the U.K. during office hours. If calling from the United States, call 011-44-135- 535-9022. If calling from the U.K., call 0300-200-3300. Inquiries can be submitted online using the following web address: Non-UK residents: Income Tax and Capital GainsThose preferring to write to HM Revenue and Customs must address their letters to the following address:HM Revenue and CustomsPay As You Earn and Self-AssessmentBX9 1ASUnited Kingdom

The following are some examples of the certification forms for the United Kingdom.

Form U.S./Company - a claim form for use by a United States domestic company, Mutual Fund, Pension Scheme, Charitable Organization, or Trust, receiving interest and royalties arising in the United Kingdom.

Form U.S./Individual 2002- a claim form for use by an individual who is a resident of the United States receiving pensions, incapacity benefit, purchased annuities, interest or royalties arising in the United Kingdom after May 1, 2003.

When processing certification applications for the U.K., the processing procedures depend upon whether the requestor submits a U.K. claim form.

If an application for certification for the United Kingdom (U.K.) is received and

Then

1. Form was submitted, application is eligible

All U.S. income tax certification applications accompanied by a U.K. form must be forwarded directly to the U.K.

2. A U.K. form was not submitted

Issue Form 6166 if all other certification requirements are met

3. Form was submitted, application is eligible, the applicant wrote “see Attachment” or “see Appendix 1” on any line items and there is an attachment

Place a checkmark in the box labeled “Form 6166 attached”

Date stamp the form with the date of the Form 6166 certificate

Input the following note on USRC Database “Attachment to U.K. Form included and mailed to U.K.”

Forward Form 6166 Certificate, U.K. Form and attachments directly to the U.K.

4. Form was submitted, the applicant wrote “see Attachment” or “see Appendix 1” on any line items and the attachments aren’t stapled to the U.K. Form or clearly identified as an attachment to the U.K. Form

The applicant must be contacted to request the missing attachments. First attempt to reach the applicant via telephone.