Double taxation of tax paid in the Netherlands

I recently commenced paid employment in The Netherlands and was surprised to discover a tax rate of 49.5%. This tax rate applies to earnings exceeding €73,000, a threshold I won't be reaching. In my upcoming self-assessment, if I include my foreign income under the Double Taxation agreement, will my tax liability be limited to the UK tax rate? Can I expect a refund from the UK for the additional tax paid in The Netherlands, which would have been the same as the tax for similar work in the UK? Or do I need to reclaim that excess tax directly from The Netherlands?

Hi
Foreign tax credit would only be given up to the amount of UK tax that would be due.
Any excess would need to be recovered from The Netherlands.

Is it correct that if you live in the UK and work in the Netherlands and receive the 30% tax reduction given to workers in the Netherlands. You would incur a tax bill from HMRC to bring the total tax paid up to the level of tax you would have paid had you been employed in the UK therefore negating the Dutch 30% tax break.

Hi,
Please refer to Tax on foreign income and Netherlands: tax treaties
Thank you.

Not HMRC...you need to determine your statutory tax residence in both countries, if only statutory resident in one country then the salary is only taxable in that country (if you dont get caught under Netherlands statutory residence rules but are statutory resident in the UK then the UK and it should not be taxed in the Netherlands). If you are statutory resident in both then you need to determine Treaty residence (article 4) to determine which country takes precedence. The DTA is clear (article 14), salary from Netherlands is ONLY taxable in one country (so it only goes on one return) unless (some of) the duties are performed in the UK. Whichever applies to you you cannot claim tax credit it the other country as it is not liable in the second country...unless it needs to be split according to where exmployment is exercised.