Requesting a certificate of residence to prevent double taxation - confusing form

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.

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.

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 ?

Hi,
Yes, that is correct.
Thank you.

Hi Admin, Could you please provide an explaination of the "subject to tax provisions", and how to make an accurate decision for others to decide on whether to choose "yes" or "no"

Hi,
Please have a look at the guidance here:
INTM162090 - UK residents with foreign income or gains: certificates of residence: meaning of subject to tax
Thank you. 
 

Hi, I am requesting a Certificate of Residence for a job I did for a Spanish company as a remote freelance graphic designer and I have a few questions: 1. Are you employed by a UK employer? YES but this income is unrelated to it as it was a self-employed job, should I still respond yes? 2. Do you receive a private pension from a UK provider? I do have an auto-enrolment pension from my UK employer, does that count? 3. Which article of the country's Double Taxation Agreement covers the income in this request? Is this Article 7? 4. Do you need a certificate for a specific period of time? I said NO, the job has finished and it was done between May and August, is that correct? Thanks in advance!

Hi,
1. Yes
2. No
3. Article 4 is the relevant article
4. Answer yes, so you can provide the dates that the job was carried out to esnure it covers May-August
Thank you

Hello - I'm self employed and as an illustrator and sold an illustration in Peru, the double taxation agreement came into force this week but i'm a little worried I filled the request for a certificate of residence in incorrectly 1. Which article of the country's Double Taxation Agreement covers the income in this request? - for this I thought it would be article 7 as I've seen in this forum that covers self employed artists - but now I see the response left a month ago stated article 4 - so I think i've done this incorrectly - where can I review the articles? 2. Do the subject to tax provisions apply to this foreign income? - this is yes or no - for this I put yes as I assumed it gets taxed in the same ways as other self-employed incomes?

Hi,
The tax treaty is below and you can check this to see if the subject to tax conditions apply.
Peru: tax treaties
Thank you.

Hello, similar questions and confusions to all of the above, but a UK citizen receiving intermittent self employed income from Ireland via YouTube revenue. This is specific to Google Payments, with the company itself - Google Ireland Limited - based and operating in Ireland. They now require me to provide a certificate of residence to prevent double taxation, as I already pay self-employed tax for the above income via HMRC self assessment as a UK citizen and resident. 1) Could I please ask which article of the country's Double Taxation Agreement covers the income in this request? There are two tax treaties with Ireland, so I would also greatly appreciate if the appropriate treaty can be clarified. 2) As payments are monthly and ongoing, would it be correct to select 'No' to the query: 'Do you need a certificate for a specific period of time?' 3) Do the subject to tax provisions apply to this foreign income? I assume this is a 'No' as i pay taxes on the income via UK self assessment tax return? 4) In the details for income received on the Certificate of Residency form, should I just input the total amount received for the current tax year? 5) Could I also clarify in the interest of completing Self Assessment correctly, whether these payments from Google Ireland should be regarded as 'foreign income' on my tax returns? Many Thanks in advance for your assistance.

Hi Charlie Hey,
Self employment is covered under article 20 - 'income not expressly mentioned'.  
The subject to tax rules do not apply in relation to Ireland.  
You enter the amount of foreign income that the certificate is for (future dates cannot be used).  
In your tax return, this income is declared in the self employment section.  
You would only need to include in the foreign section as well, if you were required to pay foreign tax, as a result of the tax treaty.  
Please also have a look at the guidance at DT9850PP - Double Taxation Relief Manual: Guidance by country: Ireland for more information.
Thank you.
 

I am an artist going to India to work for the Indian premier league. I have been asked to fill in a form to request Certificate of Residence. 1) Which Article of the DTA do i fill in - on the sample given to me by my employer it has 4 - BUT - artists /atheletes are article 18? 2) Do the Subject To Tax provisions apply to this foreign income? - Can't find a clear answer to this online. Thanks for clarification.

Hi,
It is article 4 as its your residence that it refers to there are no subject to tax conditions.
Thank you.

Hi there, I'm self employed (but also PAYE for a UK company), i've done a small amount of work for a Portuguese company over the last year and they've requested a certificate of residence to prove I am paying tax on income in the UK. A couple of questions: Article of Double Taxation Agreement Which article of the country's Double Taxation Agreement covers the income in this request? I assume this is article 4? Amount earned: I am paid in euros, and my final invoice has not been paid, so do i estimate how much i'll be paid over the period as it can't be entirely accurate until it hits my bank account. Do the subject to tax provisions apply to this foreign income? Is the answer 'no' here? Thank you

Hi Rebecca Scotcher,
The article number is in reference to the residence article of the treaty and in this case it is 4.
You will estimate the income and declare it in sterling - the actual amount is then declared in your tax return. subject to tax provisions do not apply.
Thank you.