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  • DTA UK/France Article 21 Students

    Having trouble understanding what constitutes 'payments' in the below paragraph from the UK/France Double Tax Agreement. Does 'payments' cover employment income/self-employment income/bank interest from the UK? (Student studying in France.) "A student or business apprentice who immediately before visiting a Contracting State is or was a resident of the other Contracting State and is present in the first-mentioned State solely for the purpose of his education or training shall not be taxed in that first-mentioned State on payments which he receives for the purpose of his maintenance, education or training, provided that such payments are made to him from sources outside that first-mentioned State."
  • Working remotely in France as UK self-employed; NI contributions and healthcare cover

    Hello, British National, self-employed in the UK (profits above £6,725), planning to study abroad in France for up to 2 years (student visa) whilst continuing my UK self employment remotely (for non-French customers). (I will have a permanent home available to me in both the UK and France during my studies, if relevant.) 1. I believe over 183 days living in France would make me tax resident there but would I still be able to continue to pay NI (Class 2?) contributions in the UK? 2. Would I qualify for a 'certificate of coverage' for healthcare in France for the 2 years during my studies, and thereby exempt me from paying social charges in France? Thank you