johruf
Joined: 9/4/2024
-
Temporary income in china
Hi HRMC Admin, I have a permanent job in UK and I am UK tax resident. In this tax year I spent one month in China, working there for a Chinese company on a separate contract. I am being taxed in China on this income. According to Article 15 of the UK-China double taxation agreement, I understand that I don't have to pay further UK tax on this income. Do I have to report on my annual self assessment anyway? Thanks! -
China-UK double taxation agreement, income tax
Article 15.2 of that agreement provides three conditions under which income earned while working in China for a Chinese company will be taxable for UK tax resident. My question: Do all three conditions need to be satisfied simultanelously or does the paragraph apply if one of the three conditions is satisifed? Thanks!