In 2024 had a Pension back payment of 40k they taxed it 6000 I filled in the refund form and was given it back and a NT Tax code issued. I left the UK IN 2003. I did not do any of these residency forms and I was not asked for any,

I sent mine 12/29/25, check was cashed 1/9/26.

When did you mail your forms to IRS?

I mailed the initial form in early Oct but that was during the shutdown with the response from the IRS dated Nov 8th and I got the letter from HMRC in late December. Hope that helps

It does, thank you!

i see a lot of people who are saying the tax certificate providing US residency was mailed directly to HMRC along with the DT Indiividual form - i was under the impression that once you fill out form 8802 they send your certificate back to you (section 3A on 8802) and you yourself send the certificate and copleted form DT Individual to HMRC. Is that correct?

The way it should work is that the IRS sends the certificate direct to HMRC to the address that you supply on the form. There have been occasions when the IRS send it to the applicant but it is not clear why this is. It may just be an error or a failure by the applicant to provide the HMRC address. There have been some suggestions that HMRC will not accept it from the applicant.

That is my understanding as well. Back in 2007 when I went through this they definitely did send certificate(s) to the applicant, and it was paper copies that could not be photocopied. I then had to send an original certificate to HMRC confirming I was a US tax payer

The TL;DR of this post is that HMRC told me on the 'phone today that they'd accept an original (not copied) Form 6166 and UK-US Individual 2002 directly from me, i.e. not via the IRS. More detail below.

In case this helps someone else: I submitted an 8802 with payment to the IRS in December 2025 and included a fully completed UK-US Individual 2002 form with that mailing. I received an acknowledgment from the IRS in late February 2026 saying that they'd let me know more within 30 days. So far so good.

In mid-March 2026 I received a letter from the IRS stating that they'd approved my 8802 and included two original (i.e. not photocopied) Forms 6166 certifying that I'm a US taxpayer and my original Form 2002 with the staple removed and a mid-March date stamped on the first page of that form. That letter also stated that the IRS had mailed a 6166 to HMRC. Clearly, this wasn't what I expected as I believed that the IRS would send the initial whole package to HMRC.

I checked my HRMC account every few days and there was no record of the 6166 (or anything else) delivered to HMRC.

I called HMRC this morning and, after a 40-minute wait (not unreasonable given that it's peak tax season in the UK) a rep took my information and connected me to a technical specialist in the double taxation unit who immediately understood the problem and told me to mail one of the Forms 6166 and my US 2002 to HMRC. The specialist emphasized that it was ok to send an original 6166 but not a copy. She said that once my documents were received it wouldn't take long at all for my tax code to change.

I'm not surprised that the IRS process didn't work as that government department is under immense pressure and mistakes will happen. Hope that helps!

Quick update: I mailed one of my 6166 original forms and the US 2002 Form to HMRC. While it was in transit my HMRC online account showed that something had arrived, presumably a 6166 from the IRS.

Within a few hours of HMRC receiving my 6166/2002 US they updated my UK pension codes to NT and provided me with a link to request a refund of all prior UK tax withholdings - they correctly calculated the amount.. The link asked me for a UK bank account and sort code -- there was no option for a non-UK account -- and the refund request was immediately accepted, with a statement that the refund would appear in my UK bank account within 5 days.

This is impressive.