Anthony Chambers

This advice does not appear to be correct. Article 14 states: (2) Notwithstanding the provisions of paragraph (1) of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the firstmentioned State if: (a) (b) (c) (3) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and the remuneration is not borne by a permanent establishment which the employer has in the other State. Please can you confirm that taxes should only be paid in the UK in this instance.

Following on from this question, I have the identical employment situation in Bulgaria where I live and work, with family in the UK that I visit less than 183 days a year. However, I still have a property that I let out in the UK (which I am selling, but that is beside the point) that brings some income. I have bulgarian tax residency (with the appropriate tax residence certificate). I understand that income from that BTL property is taxable in the UK, the question is what is the correct reporting method? You already confirmed that such employment income is not reportable to HMRC via self assessment. Should I be reporting my BTL earnings on a self assessment or the Non-resident Landlord Scheme (NRLS)? If paying via the Non-resident Landlord Scheme, would I then claim my tax free allowance via R43? As a further complication, what is the situation when a property has had a flood and instead of receiving rental income, insurance payments are paid? It that still considered rental income?