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Posted Thu, 01 Sep 2022 14:45:32 GMT by Anastasiia
I am a contractor providing services to a company based in the UK. I am non-resident of the UK and haven’t ever been to the UK – all the services are provided remotely from overseas. According to Article 14 of the DTA between the UK and country of my residence, “income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities.” As far as I am not physically present in the UK, I presume that I do not have the UK fixed base and thus do not have to pay any taxes in the UK. My question is the following: whether in this case the tax exemption under the DTA is automatic, or I have to file any application to claim it (if so, please let me know which form I need to use to do so and when I have to submit it)?
Posted Wed, 07 Sep 2022 11:45:31 GMT by HMRC Admin 20
Hi Anastasiia,

You are not liable to tax in the UK, as you are not resident in the UK.  
From your perspective, you are in receipt of foreign self employment income and this is taxable in your country of residence.  
There are no UK forms or applications required.

Thank you.


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