Alessandra Vescio
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Certificate of residence to prevent double taxation - ITALY / UK
Hello, I'm a self-employed freelance journalist in the UK. I wrote three articles for an Italian newspaper and they asked me for a certificate of residence to prove that I live and pay taxes in the UK right now and to avoid double taxation. I started filling in the form but I am not sure about some questions. 1. Question: "Amount of income received from fees or self employment?" - Can I consider all of the three articles together in the same application? Do I have to put the net or the gross amount of income? 2. Question: "Which article of the country's Double Taxation Agreement covers the income in this request?" - I assume it's the 12, can you confirm? The company asked me to specify "Royalties" as payment description. 3. Question: "Do the subject to tax provisions apply to this foreign income? (Some Double Taxation Agreements state that a UK resident is only entitled to foreign tax relief on certain types of income if it is subject to tax in the UK.) - I can't find any information about it, can you please advise? 4. Question: "Do you need a certificate for a specific period of time?" - - Not sure how to fill this one either. The company just asked me to prove that I live and pay taxes in the UK. Also, do I have to request a certificate of residence every time I work for a company outside the UK? Do I have to request it again if I'll write other articles for this company in the future? Thank you for your help. Alessandra