Double taxation Italian Seaman - Italian Resident with UK Settle Status

Good morning, I am an Italian citizen (only) from born, regularly registered as resident in Italy. In Italy I'm the owner of the property where I'm resident and I pay all utilities bills and taxes there. I am a seafarer and I work for an Italian company working on 35 days on/35 days off rotation. My seaman book it is Italian with a series of certifications issued by the Transport Italian Minister which I must continually keep updated and recorded with my residence in Italy. Since 2018, I have been spending my periods of leave due to family commitments in the United Kingdom where I have a property available which is property of my wife. I Have European Settle Status in UK but no real estate or movable property of my own, no bank account. My salary it is taxed in a monthly basis with incoming tax and pension-social contribution at the source in Italy and it is paid into an Italian bank account, the annual tax declaration it is done by the Company directly to the Italian Tax Office and I regularly receive a copy. I have read the double taxation agreement between Italy and the United Kingdom, asked at few sources but not a clear answer given until now. Based on article 4 of the agreement, is my tax domicile only in Italy even if I have a property available in the United Kingdom with Settle Status and I spend around 6 months a year in UK from 2018? Based on article 15 paragraph 1,2 and in particular paragraph 3 of double taxation agreement where the maritime work is mentioned is my income to be only taxed only where the Maritime company it is established and run the vessel fleet? Do I have any obligations to HRMC? I never made a Self Assessment Tax Return, I don't have a NIN because I never worked in the UK. Hope someone can clarify. Thank you

Hi,

It is possible that you will also be resident in the UK for tax purposes, which makes you taxable on your world-wide income.  Your ties to the UK may reduce the number of days you can remain in the UK and not be tax resident.  

You can find further guidance here:

RDR3 Statutory Residence Test

Seafarers' Earnings Deduction (Self Assessment helpsheet HS205)

If you are taxable in the UK, you may be able to claim exemption as an EU citizen.

Thank you.