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Posted Sun, 18 Aug 2024 17:01:13 GMT by Alex Parker
Hi there, I am a UK citizen, but Australian Permanent Resident, and recently moved back to the UK. I work as a recruiter, I am thinking about setting up a business to work for myself recruiting in Australia, I will base myself inbetween Australia and the UK. I know the business will have to pay taxes in Australia, so how does this work for me with regards to the double taxation treaty?
Posted Mon, 02 Sep 2024 08:37:14 GMT by HMRC Admin 19 Response
Hi,

You can see guidance here:

Tax on your UK income if you live abroad

Thank you.
Posted Mon, 02 Sep 2024 08:42:16 GMT by Alex Parker
Thank you for this, although I need to see the other way round. It would be Australian income with me likely spending more time in the UK
Posted Wed, 11 Sep 2024 14:07:57 GMT by HMRC Admin 20 Response
Hi,
All of our guidance is designed towards the UK.  
The tax treaty between the UK and Australia is reciprocal.  
You can interchange the 'contracting state' and the 'other state' to reverse the guidance.  (Australia: tax treaties).  
If you will be resident in the UK and working from the UK, you may find you also have tax to pay in the UK.  
You should consider your residence status for the period you will be in the UK.  (RDR3 Statutory Residence Test.
Thank you.

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