Section 690 and double taxation

Hello, I have recently moved from the UK to Romania, while remaining employed by my UK employer. I still travel to the UK office regularly, so my employer applied for section 690 guidance for me, and will be retaining tax corresponding to 25% of my income. Given I am now classed as a Romanian tax resident, I will be declaring and paying income tax and social contributions in Romania. Since I will be declaring my full employment income (i.e. including the 25% component on which income tax will be paid in the UK), my question is, whether I will be able to claim back the amount of tax paid in the UK from HMRC when I do my self assessment next April? Otherwise, I would be double taxed on this 25%. Thank you!

Hi

Yes you can apply for full relief - Double Taxation: Treaty Relief (Form DT-Individual)

Thank you

Thank you! I left the UK at the start of FY25, so when would be the correct moment apply for relief? Is it April 2025 or can it be done sooner?

Hi ,
 

Your employer can apply for it now . Any claim needs to be submitted by your employer or your employers agent . It cannot be submitted by you . Thank you .