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Where Taxpayers and Advisers Meet

***Subject to Tax provisions when u apply for Certificate of Residence in the UK

super1
Posts:10
Joined:Fri Mar 10, 2017 10:57 pm
***Subject to Tax provisions when u apply for Certificate of Residence in the UK

Postby super1 » Fri Dec 08, 2017 11:17 pm

hello

I am trying to fill in the form on https://www.tax.service.gov.uk/shortfor ... _CertOfRes

to get Certificate of Residence in the UK, so I can pay interests tax on foreign income in the other euro country, however I have no idea what to write in the box when they ask, can someone advice me:

,,,Do the Subject To Tax provisions apply to this foreign income?

Please refer to the Double Taxation Agreement for the relevant country.

Subject to Tax provisions - Please enter Yes or No
:.........

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: ***Subject to Tax provisions when u apply for Certificate of Residence in the UK

Postby maths » Sat Dec 09, 2017 6:04 pm

You would normally need such a certificate if you are UK resident and want to invoke the provisions of a double tax agreement (DTA) between the UK and another country where income arises in the other country (eg interest; dividends etc).

To answer the questions you mention you need to identify the type of income and then look at the Article in the DTA where it will or will not use the phrase "subject to tax".


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