Taxation for Italian residents

Hi gerhardr l,
Guidance on Unilateral relief can be found at INTM161030 - UK residents with foreign income or gains: double taxation relief: Unilateral relief.
Please also have a look at Inheritance Tax: Double Taxation Relief.
Thank you.

Hi I am a UK resident with rights under the withdrawal agreement to claim residency in Italy. Last year spent more than 183 days in Italy last year, so I am liable to pay tax in Italy. However, I am not an Italian resident, as I do not spend more than 3 months at a time in Italy. All of my income is from a uk occupational pension. Am I required to pay tax on my UK occupational pension under the double tax agreement? Article 18 is quite confusing and my Italian accountant is unsure. Thanks

Hi,

You will pay tax in the country you are tax resident. Your residence is for you to determine based on the guidance available here:

RDR3 Statutory Residence Test

Thank you.

Hello I am currently self employed in the UK and considering a move to Italy. I would keep my self employed work going here. Is it possible to pay tax here (currently sole trader but could switch to Ltd co if better), by submitting my tax return here and then just paying the difference on the higher tax in Italy? Rather than declaring there and claiming a tax relief here, can I do it the other way around? For my job and authorities I need to work, I need really to show tax paid here but not sure if that is possible? Thanks

Hi Oliver,
Please refer to guidance at Tax on your UK income if you live abroad.
Thank you.