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Posted Mon, 09 Oct 2023 21:43:45 GMT by
I work from home as a freelance journalist in the UK but for, among other clients, a France-based company. They asked for a certificate of residence to prove I pay tax in the UK. There are several form questions that are unclear to me: 1. Which article of the country's Double Taxation Agreement covers the income in this request? There are two: Articles 23 and 24. But the form only permits one! Can I just enter one? No idea which is more pertinent. 2. Do the subject to tax provisions apply to this foreign income? (Some Double Taxation Agreements state that a UK resident is only entitled to foreign tax relief on certain types of income if it is subject to tax in the UK). I’m guessing I should tick ‘yes’, as I will be paying tax on the income to HMRC? 3. Have you worked outside the UK? AND How many days did you spend outside the UK? Despite working from home ordinarily I spent three days working (as a journalist) at a conference in Paris. So I tick 'Yes' and 3 days? 4. Are you requesting a certificate in advance? (This is before you have spent 183 days in the UK during the tax year of your arrival or departure). This is a bizarre sentence, but since we are fewer than 183 days into the tax year in which I spent 3 days in Paris, do I click ‘Yes’? 5. Ticking ‘Yes’ to the question above then prompts: "Are you arriving in or leaving the UK?" Er…. Neither? This was in the past? Sorry for so many questions… Thanks in advance.
Posted Mon, 16 Oct 2023 15:10:46 GMT by HMRC Admin 19 Response
Hi,
  1.  Article 7 (business profits) would apply for self employment. Your self employment income from your French client is taxable in the UK. The foreign gross profit and expenses are converted to pounds sterling and added to your UK self employment profit, if they are from the same trade. You would also declare the foreign income and tax deducted on SA106.
  2. No, subject to tax provisions do not apply to the UK / France double taxation agreement.
  3. Yes
  4. You cannot request a certificate of residence to include dates in the future, as HMRC cannot confirm which country will be resident in at a date in the future.
  5. If you were born in the UK, then the date of arrival in the UK, is your date of birth. If you were born outside the UK, you enter the date you came to the UK.
Thank you.
Posted Mon, 14 Oct 2024 10:36:32 GMT by Sharon Simm
Requesting a certificate of residence to prevent double taxation - confusing form - I am trying to complete a from re Spain and my question is re Do the Subject To Tax provisions apply to this foreign income? Please refer to the Double Taxation Agreement for the relevant country. I have been reading through information directed to on HMRC site but this question is confusing - at the moment I have answered No to the Subject to Tax provisions is this correct for Spain ?

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