Report tax resident status

Your tax residence status depends on the rules in each of the countries where you live, work, spend significant amounts of time or have connections. You may be tax resident in more than one country at the same time.

As an example, if you live and work from home in the UK but spend several months working for your UK employer from an overseas holiday home, that could make you tax resident in both the UK and the place where your holiday home is.

The rules on tax residency vary from country to country.

If you are a United States citizen, you will be a US tax resident regardless of where in the world you live and even if you do not visit the United States.

Understanding your tax residence status

All financial institutions including the Co-operative Bank are required to collect information from their customers about their tax residence status and whether they are a US Citizen, either:

• At account opening. This information is required for both existing customers and new customers; or
• When your circumstances change in a way that could affect your tax residence, for example you move from the UK to France or vice versa.

The definition of tax residence varies between countries and we cannot provide any personal tax advice. If you’re unsure about your tax residence status please:

• Contact the appropriate tax authority (HM Revenue & Customs in the UK) or,
• Visit the GOV.UK website: Tax on foreign income which will help you decide if you are classed as a UK Tax Resident or,
• Speak with a professional tax adviser.

Remember that you could be a tax resident in more than one country at the same time and that different countries have different rules.

Tax residence status self certification form

Please complete the online self-certification form.

Once you’ve submitted the online form, you will be asked to verify your email. Once you’ve successfully verified your email address, you will receive confirmation of receipt.

Occasionally, we may need to request some additional information from you. For example, if you tell us that you are tax resident in the UK but you use an address in France.

If we need any further information, we’ll be in touch via the email you used to submit the form but rest assured, we won’t include any personal details in our email to you.

Further information

Get more information about reporting your tax residence status from the government website.

Common Reporting Standard HMRC
Foreign Account Tax Compliance Act HMRC