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Posted Tue, 29 Nov 2022 10:52:09 GMT by FHdesign
I work freelance in design and illustration, and I recently have been contacted by companies in Finland and Poland that wish to license some of my artwork. I cannot get paid from either company until I make proof of Certificate of Residence, due to double taxation i am assuming. I am currently half way through the online application on HRMC tax website for this, but I have got stuck with the following questions: What would be the relevant ‘article’ requested the double taxation agreement for both Finland and Poland? Do I need to go through the online application separately for each country? With the question "the subject to tax provisions apply to this foreign income?" What would i answer here? Kind regards.
Posted Thu, 01 Dec 2022 09:06:04 GMT by HMRC Admin 19
Hi,

It is normally article 4 that applies and yes, an application for each country is required.

The subject to tax provisions depends on the actual double taxation treaty for each country.

Tax treaties

Thank you.

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