Menu
Expat.com
Search
Magazine
Search

Proving Residency to HMRC for NT Code (UK-Philippines DTA)

Hi everyone,


I’m a British expat living in the Philippines on an SRRV visa, and I’m trying to sort out my UK tax position regarding my pension.


I understand that under the UK-Philippines Double Taxation Agreement (DTA), pensions paid to residents of the Philippines should only be taxed here — meaning I should qualify for an NT (No Tax) code from HMRC.


However, as many of you know, the BIR does not issue Tax Residency Certificates (TRCs) to non-citizens, even if we are legally tax residents under Philippine law. This makes it tricky to prove residency status to HMRC when claiming relief under the DTA.


PRA are also unwilling to help.


👉 If you’re a British SRRV holder who has successfully claimed an NT code from HMRC:


How did you prove your Philippine tax residency?

What documents did you submit to HMRC?

Did you receive any official response or letter from HMRC?

Did you use Form P85 or contact them directly?

Any tips, templates, or personal experience would be incredibly helpful. I’d like to get this right and avoid unnecessary UK tax deductions on my pension.


Thanks in advance — every bit of advice counts! 🙏


#SRRV #BritishExpatPH #UKTax #HMRC #DoubleTaxation #RetireInPhilippines #ExpatsInPhilippines

See also

@MrMeldrew

I am not UK but I checked your treaty which is similar to our US treaty. For PENSIONS only you only pay the UK authority.


"Pensions

Article 17.  Subject to the provisions of Article 18, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State shall be taxable only in that State."

@MrMeldrew


Hi MrMeldrew,

Did you have any luck with this?

I have just started on the journey. Sent copies of passport, visa, PH driving licence and a barangay certificate of residence. Still waiting for a reply from HMRC.

I’d be interested to hear how you got on.

Regards,

Mike.

Need help with your tax obligations in the Philippines?
Consult a tax advisor

It is all written in the double taxation treaty between the Philippines and your country. In my case (Austria) I have to pay the income tax for my Austrian pension in Austria. If I would get a pension in the Philippines from the Philippines it would be taxable in the Philippines.

Further reading