Double taxation Agreement

Hi,
For an answer to a question of this nature, you would need to contact our self assesment helpline on 0300 200 3310 or seek professional advice.
Thank you.

Good morning, I have the issue the other way, I have a residence permit in the Netherlands and a looking to nationalise so become a duel national I own a home in the Netherlands and have been offered a job in the UK. The job is UK based but will need to send money back to NL to pay my mortgage and support my family as I will be in the UK at least 3 weeks of a month so over 183 days I assume I don't also have to pay tax in the Netherlands as I already pay it in the UK

Hi jodsmith,
You will be liable for tax in the country you are considered tax resident and would need to claim exemption in the other country.
Thank you. 

Hi, I have recently resided in both Netherlands ( more than 183 days) and the UK and have income solely from the UK. Despite spending most of time in the Netherlands, but when completing SRT, I don’t meet any automatic UK and oversea tests and the sufficient tie test indicated UK tax residents as I only have permanent home available for me in the UK. Is this correct? Despite spending most of time residing in the Netherlands in the rental home? If that’s the case, I normally complete my tax return as self-employed. Do I just do what I normally do? Or there’s other form I need to complete?

Hi j2565kimo,
What you are describing is too complicated to go into in this forum.
You would still complete a Self Assessment tax return (SA100). You would also need to complete the residence section SA109,as will as SA103.
You will not be able to use the online HMRC tax return and will have to submit a paper tax return or buy a commercial tax return to submit online.
For more information, you would need to contact our Self Assesment helpline on 0300 200 3310 or contact our webchat facility at Contact HMRC.
Thank you.

Hi, I split my time living in the UK and the Netherlands. I am a sole trader and have my wage income only from the UK, but live more than 183 days in the Netherlands. Which country will I be liable for the wage tax ? Which form do I complete ? I have read the double taxation treaty but not very clearly.

Hi,
Your residence is for you to determine based on information available. You can see guidance here: 
RDR3 Statutory Residence Test
If you are not resident, please refer to the guidance below:
Tax on your UK income if you live abroad
Thank you.

Good morning. If I work in KSA for >183 days for a KSA company for 2024, would I still need to pay UK tax on my KSA earnings in the UK for 2024/25 - noting I would be a UK tax resident also. Asking as there is no personal income tax across KSA, but understand there is a DTA. Regards R. Stevenson

Hi,
This depends on your actual tax residence status. please refer to RDR3 Statutory Residence Test
Thank you.

Hello, I have a scenario where a US entity/employer (not related to any UK company) paid wages for work performed in the US over 3 week period in Jan 2024. I'm a UK tax resident since 2023 but also a US citizen. Based on SRT, UK will tax that employment income due to worldwide income taxation. Under article 14 of UK-US DTT, US may also tax it since the work was performed in the US. Does UK allow for a foreign tax credit for tax paid in the US in this scenario? Additionally, since the employment took place during calendar year 2024 and would be reported on the 2024 US tax return, is this income reported on the 2023-2024 or the 2024-2025 UK tax return? Thank you, V

Hi,
Yes.  You would have to claim up to 100% of the foreign tax paid as a foreign tax credit on you tax return.
Thank you.

Hi there, i a currently work in Myanmar (Burma) >183 days, around 195-200 to be more precise. I travel back and forth to the UK but i do spend more time in Myanmar (Burma). What i am wondering is does the double taxation treaty The question i have is that reading the double taxation treaty supersede the SRT testing process please?

Apologies about the last post, slight mishap with my copy and paste. What i was asking was, i am currently working in Myanmar (Burma) >183 days, around 195-200 to be more precise. I travel back and forth to the UK. What i am wondering is does the double taxation treaty supersede the SRT please?

Hi,
The residence test will take preference, but you can then claim relevant relief under the double taxation agreement agreement if appicable.
Thank you.