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I am a contractor providing services to a company based in the UK. I am non-resident of the UK and haven’t ever been to the UK – all the services are provided remotely from overseas.
According to Article 14 of the DTA between the UK and country of my residence, “income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities.” As far as I am not physically present in the UK, I presume that I do not have the UK fixed base and thus do not have to pay any taxes in the UK.
My question is the following: whether in this case the tax exemption under the DTA is automatic, or I have to file any application to claim it (if so, please let me know which form I need to use to do so and when I have to submit it)?