unsername54321
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RE: Double taxation Agreement
Hi HMRC, Can I check one thing on your previous comment in reply to the original poster: “If you are present in the Netherlands for more than 183 days, the UK would not consider you to be UK resident for the same period and as such the income would not be liable in the UK.” Is that based on the Dutch approach to measuring days or the UK’s? The Netherlands doesn’t adopt the midnight rule like the UK. Their guidance says “For the calculation of the 183 days, you include all days on which the employee was in the country of work, so also weekends and holidays. Part of a day is regarded as a full day.”https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_must_you_withhold_payroll_taxes1/tax_conventions Which method of assessing days should I use? -
RE: Double taxation Agreement
Is it that the original poster is a tax resident of the Netherlands or a UK resident who doesn't have to self-assess due to the DTA between the UK and Netherlands? It seems that because their sole income is derived through work in the Netherlands, that they are there for more than 183 days, and work for a Dutch employer that is based solely in the Netherlands that they are not required to self-assess in the UK under the terms of the DTA. I ask as their residency would have a bearing on things like access to healthcare and potentially where they would need pay social security (if working from the UK for more than 25% of their time).