Not paying tax in previous Italian tax year

[greystoke]

My partner's daughter worked in Italy from October to December 2016 and earned about £2000 gross. She wants to take this money and pay the tax due in the UK as part of her 2016/17 self assessment. We thought what she needed to achieve this was a 'certificate of residence in the UK' from HMRC. HMRC supplied one of these for the dates required. However, since the Italian tax year ends on 31 December, her previous employers say that they need a different form/certificate/whatever to pay her the gross amount in this 2017 tax year for work she did in the 2016 tax year to satisfy the Italian tax authorities. Is this true? and if so what form/certificate/whatever can we supply to satisfy them? Thanks in advance for any help you can give.

[AmanSood]

Question isn't clear and more information is needed in order to comment such as

1) Was she working as an employee whilst in Italy and if so did the Italian employer withhold Italian taxes?
2) Was she working as a freelancer in Italy?
3) Are you trying to get agreement that the £2,000 isn't taxable in Italy? If so, on what basis?
4) What was her Italian/UK residence status during the period whilst working in Italy?

[greystoke]

Here are the answers to your questions, to the best of my knowledge:
1. She was not an employee, and no tax had been paid on the £2000 to Italy or anyone else so far.
2. She had a contract with an agency (she's a model - if that helps).
3. Yes - we want the agency to pay the 2K and then she'll pay any tax due in the UK. She was working in Italy for less than 90 days and is a UK resident for tax, and all other, purposes.
4. She got a 'certificate of residence in the UK' from HMRC for the period in question.

Hope that clarifies matters. The Italian agency initially said what she needed was just the 'certificate of residence in the UK' to get the money; now they are saying she needs other documents due to the change in Italian tax year.
The rationale for all this is that I think she would be taxed at 30% in Italy (although some of that may be reclaimable eventually - although we don't know how to do this). In the UK the 2K will count against her personal allowance of tax.