FAQ for the HMRC fiscal residence application

So you are having trouble with the form, eh? You are not alone. Have a look below and see if your question has been answered.

What should I put for Employers PAYE ref?

Smarter English is an Italian based company. As such, we are not registered with PAYE. You should look up the PAYE reference for your most recent UK based employer.

What should I put for “Reason a certificate is needed”?

“I worked as a self-employed, external contractor for a company based in Italy. To avoid a withholding tax on my invoice, I need to prove I am fiscally resident in the UK” or something like that.

Period for which you need a certificate

you can request a certificate for any period up to the present date. I suggest putting at least from 01 JAN 2019 to present.

What should I put for “Which countries tax office requires certificate?”


What should I put for “Types and amounts of income for the period”?

“Self employed income” and write the total invoice balance.

Am I the beneficial owner?


Subject to tax provisions?


Received as an individual/partner/limited company?


What should I put for “DTA article”

“Article 14”

I didn’t see my question above.

for other questions, email info@smarter-english.com with your question and if possible, some screenshots.

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