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.

We may require additional information from you if you tell us that you’re tax resident in one country but our records suggest you could be tax resident in another country. For example, if you tell us that you are tax resident in the UK but you use an address in France.

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

You will need to give us a certified copy of one of the following:

  • A certificate of residence issued by an appropriate tax official of the country you give as your tax residency. For example, for the UK, a certificate in relation to your UK tax residence issued by HM Revenue & Customs; or
  • Any valid identification issued by an authorised government body of the country you give as your tax residency, which includes your name and is typically used for identification purposes. For example, for the UK, a passport, driving licence or a National Armed Forces identity card.

Any documentary evidence that you provide must be certified as a true copy of an original in accordance with the certification information below. Please do not send original documents.

Tax residence status self certification form

Please download and complete the self certification form (PDF) and either email to us at or post it to us, along with any supporting documents to the address below. Please note that we are unable to deal with any other queries via this email address.

CRS Administration Team
Newton House
ST13 5RL

Co-operative Bank customers

Call us on 03457 212 212 . Lines are open 8am to 6pm Monday to Friday, 9am to 5pm Saturday and Sunday. Call charges

Britannia customers

Call us on +44(0)800 132 304 Monday to Friday, 8am to 6pm and Saturday 9am until 12pm. Call charges

Certification of documents

If certified by a professional person or someone well-respected in the community such as a doctor, minister of religion, teacher, councillor, chartered accountant, solicitor or notary, dentist, teacher or lecturer, the certifier must:

  • See the original and the copy
  • Write ‘Certified to be a true copy of the original seen by me’ on the copy
  • Sign the copy document and state their full name, address and phone number and the organisation they work for
  • Date the copy
  • State their profession
  • State their full business address and their telephone number (not a mobile).

Note that the certifier must not be related to you, living at the same address or in a relationship with you.

Find out more information about how to certify a copy of a document

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

Not found what you're looking for?

Contact our support team