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Posted Fri, 13 Oct 2023 14:35:57 GMT by
Hi, I have been living in Morocco for over 183 days cumulatively within one year, according to the rules of the Kingdom tax is due in Morocco now. The UK has a double taxation agreement with Morocco: https://assets.publishing.service.gov.uk/media/5a7f50f840f0b6230268ec32/morocco-dtc_-_in_force.pdf This doesn't specifically reference PAYE. Do you know if the double tax treaty deals with PAYE income tax? Do I need to pay tax in Morocco on PAYE income according the double tax treaty? Thank you for your assistance it is greatly appreciated.
Posted Tue, 17 Oct 2023 16:27:15 GMT by HMRC Admin 10 Response
Hi
Given that Employment/PAYE income is not specifically covered in the agreement,  Article 21 (Income not expressly mentioned) appears to be the relevant section.                                      
UK/MOROCCO DOUBLE TAXATION CONVENTION                                                 
Tax if you leave the UK to live abroad                              

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