Tax paid in Netherlands and Double taxation agreement

I'm being taxed in the Netherlands for the earnings I generate there. Therefore, when completing my UK Self Assessment, I assume I won't be taxed again on this income since I've already paid taxes on it in the Netherlands.

Hi,

You would only be liable to UK tax if your income was liable at the higher rate. You can claim Foreign Tax Credit Relief for the foreign tax paid. This cannot exceed the UK tax due. You can see guidance here:

Relief for Foreign Tax Paid 2023 (HS263)

Thank you.

Hi,

You will declare the income earned in Netherlands and can claim Foreign Tax credit relief.

Relief for foreign tax paid (Self Assessment helpsheet HS263)

Thank you.

Just to clarify, my situation is similar. I earn a small salary in the Netherlands, but live in the UK. Do I understand correctly that this foreign income is fully taxed in the Netherlands, and I have to declare foreign tax relief for the tax paid there in my self assessment tax return in the UK?

Hi nic tern

As you are resident in the UK, you are by default, taxable on your world-wide income in the UK.  If you were physically in the UK when earning your Netherlands salary, it is taxable in the UK and is declared on a self assessment tax return.  You should request a certificate of residence from HMRC, using the service at How to apply for a certificate of residence to claim tax relief abroad.  
You would send the certificate to the Netherlands tax authorities, to claim a refund of the tax paid, as the employment income is not taxable in the Netherlands.  
If you were physically in the Netherlands while earnign your Netherlands, then it is taxable in the Netherlands.  
It will also be taxable in the UK and should be claimed in the foreign section of the tax return, along with a foreign tax credit, so that you do not pay the tax twice.

Thank you