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  • RE: Double taxation Agreement

    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