INTM162035 - UK residents with foreign income or gains: double taxation relief - claims and procedures - Apostille

Some countries (e.g. Kazakhstan) require a certificate of UK residence provided under a double taxation convention to be supported by an "apostille". An apostille is a document prepared by the Legislation Office of the Foreign and Commonwealth Office (FCO) that confirms that a UK public official who has signed a document is who they claim to be. The signature must be an original. The Legislation Office have quite a few HMRC officials on their database, but it may save time for an officer who is dealing with such a claim for the first time to send a specimen signature to the Legislation Office in advance, otherwise the Legislation Office will need to verify it for first use. Once a name is on the database there is no need for subsequent verification.

Responsibility for obtaining the apostille rests with the customer making the claim. A small fee is payable to the FCO. The customer should be referred to the instructions on applying for an apostille that appear on the FCO website.

See INTM162030 regarding certificates generally.