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Posted Mon, 24 Jul 2023 20:37:27 GMT by
I am a freelancer, resident in the UK, and have a small amount of pending income for services provided to a Greek client. The work was performed in the UK and I have not visited Greece. The client is requesting a Certificate of Residence so that they can pay me without withholding tax. The online application for a Certificate of Residence requests the article of the DTA that I am requesting tax relief under. However, I cannot see any relevant articles in the DTA. The closest is for someone working less than 183 days in Greece but for a UK client. As I have performed work for a Greek client, this does not apply to me. Are you able to help with the correct article of the DTA?
Posted Tue, 01 Aug 2023 14:26:25 GMT by HMRC Admin 32 Response
Hi,

It will be article 4 for residence.

Thank you.
Posted Wed, 02 Aug 2023 19:38:13 GMT by
Thank you for the response. Article 4 of the UK / Greece DTA doesn't seem applicable. I have copied it below. Am I looking at the wrong document? Article IV (a) An enterprise of one of the territories participates directly or indirectly in the management, control or capital of an enterprise of the other territory, or (b) The same persons participate directly or indirectly in the management, control or capital of an enterprise of one of the territories and an enterprise of the other territory, and in either case, conditions are made or imposed between the two enterprises, in their commercial or financial relations, which differ from those which would be made between independent enterprises, then any profits which would but for those conditions have accrued to one of the enterprises but by reason of those conditions have not so accrued may be included in the profits of that enterprise and taxed accordingly.
Posted Tue, 08 Aug 2023 13:54:59 GMT by HMRC Admin 32 Response
Hi,

The residence article between the UK and Greece, is article 2.  For the majority of double taxation agreements that there are with the UK, article 4 covers residency. For Greece and some other countries, it is article 2. Sorry for the confusion.

Thank you.

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