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Posted Thu, 17 Aug 2023 11:47:06 GMT by
Hi. I'm a board advisor for a german based company for a yearly income paid quarterly. I've been told as there is no reciprocal tax agreement between the UK and Germany, 30% of my quarterly payment is being witheld (I have the quarterly certificate). Two questions: 1) I assume I include the payments as additional income on my tax return? I'm not an employee. 2) How do I take the 30% tax withheld when it comes to my tax return submission? Thanks
Posted Fri, 18 Aug 2023 11:17:37 GMT by HMRC Admin 25
Hi carlan14,
You will need to declare this as foreign income and claim the witholding tax as a Foreign Tax Credit:
Tax on foreign income
Thank you. 

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