Israel Dual taxation

Hi, I'm completing the Certificate of Residence application form. Do the subject to tax provisions apply to this foreign income? Should I put yes or no in respect to income from freelance work in Israel? Thanks, 

Hi,

The term 'subject to tax' means that "the income must be subject to tax in the territory to qualify for relief from UK tax". This varies from country to country, however, with Israel, property income dividends, dividends, interest, royalties, other pensions / annuities and other income are all subject to tax, with some conditions being applied.

You can see the tax treaty with the UK here:

Israel: tax treaties

and the Double Taxation digest for general information here:

Digest of Double Taxation Treaties April 2018

Thank you.