DT5917 - Denmark: Residence certificates

An individual who has been a resident of Denmark and who becomes resident in the United Kingdom may be required by the Danish authorities to complete a form 02.013 in order to determine on what date his liability to Danish tax ceased. The tax office should certify the details in accordance with the instructions on the form.

The tax office may also be asked to complete form 02.012 (certificate of residential address and tax liability). This includes certifying that the taxpayer is taxable in the United Kingdom by reference to the full amount of Danish income as it arises, whether or not it is remitted or received in the United Kingdom. These words need to be crossed out if the taxpayer is in fact taxable on foreign income on the remittance basis (IM1560). The form should be returned to the taxpayer after completion.