AMERCHANT1974

Actually both paras 15(1) and 15(2) states the word "only" in relation to employment income 15(1) Subject to the provisions of Articles 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable ONLY in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 15(2) Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable ONLY in the first-mentioned State if: (a)the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any 12 month period commencing or ending in the fiscal year concerned, and (b)the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c)the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. To be taxable in the first mentioned state (UK) my reading is all 3 conditions would need to be satisfied. Is that correct?

Article 15 of DTA with Saudi Arabia clearly that states that employment income should be taxed in the Contracting State where the employment was exercised. The only circumstances in which the same employment income could be taxed in the First Contracting State are listed as in sub para a to c and all must be satisfied. Could someone clarify this aspect of Article 15 please?

Thank you. I would most likely be UK resident under Article 4 of the DTA because I have a permanent home and family in UK. However I am also resident in Saudi Arabia in 2024 under their tax rules. The question is will I be taxed by HMRC on my Saudi employment income even though Article 15 of the DTA states that employment income should only be taxed in the country the employment is performed.

Thank you. Assuming my residence status is UK tax resident which in theory could make me liable in the UK on the worldwide income but can I claim relief under the Double Tax Treaty with Saudi Arabia (even though there is no employment tax in that country) . In short does the Double Tax Treaty with Saudi Arabia take precedent ?

Saudi Arabia has a Double Tax Treaty with UK but no income tax is levid on employment income on foreign nationals living in Saudi Arabia. If I worked in Saudi Arabia for a local Saudi Arabian employer but have also spent more 90days in the UK. Therefore if I am considered UK tax resident will I have to pay tax on my Saudi Arabia employment income or will the Double Tax Treaty ( Article 14) take precedent and I will not have to pay any UK Tax (even though actual tax paid in Saudi Arabia is zero)?

I own my current residential home where I live with my wife and children. This property is solely in my name. I work and I am a high rate tax payer. My wife does not work at the moment. My wife and I have some savings in our joint account and we would like to buy another property solely in my wife's name and let it out. This is so that she can use her personal allowance against the rental income. My question is if my wife buys this property will she have to pay the higher SDLT rates for second property or the lower SDLT rate as this will be her first property in her sole name?

I have read the Guidance and I am comfortable that I was non tax resident in the year in question. All I need to know if that if worked on 20 days within the 30 days allowed under the 3rd automatic non residence test do I have to pay tax on those 20 days worked from UK?

As a non resident I am allowed to spend up to 90 days in the UK of which I am allowed to work for more than 3 hours for up to 30 days in the UK and still be a non tax resident My question is that if I worked for more than 3 hours for my non UK resident employer on non UK projects on say 20days do I need to apportion my foreign salary for the 20 work days spent in the UK and pay tax on this income. ? If yes is there any guidance on this from HMRC and where such income would be declares on SA.

In my case I feel that Case 6 (ceasing to have overseas employment) would be most relevant. If both case 4 and 6 were applicable which one would take precedent ? Also as long as I qualify for split year treatment the cases are only relevant for determining start of the UK part of the year. Is that correct?

I am currently a non tax resident but I will return to take up employment in the UK from 1 November 2024. My annual salary from new UK job will be 120k but since I will be joining the company on 1 November only 50k of my annual salary will fall in tax year 24/25 which means I should receive full Personal Allowance of 12.75k. However if my UK employer uses my current tax code it will be based on my annual salary giving me reduced PA? Should I ask HMRC to issue a different tax code for the 5 months of this tax year and then revert to normal tax code from 6 April 25?