Hello everyone,
I would be grateful if you could help me better understand under which conditions a Certificate of Residence is released here in the UK.
My situation is the following:
- I am an Italian citizen who has been living in the UK for 3+ years.
- I have spent less than 140 days in Italy during this period.
- I have been living on a UKRI funded PhD studentship and on casual work as teaching assistant at my university.
- Close to the end of my PhD, I have accepted a job offer in Italy.
I have been asked to provide a Certificate of Residence in the UK under the terms of a Double Taxation Agreement for the past two tax
years, so as to benefit from income tax reduction in Italy under the "Relocation of skilled workers" (please see below).
"Relocation of skilled workers" (so called "Rientro dei cervelli")
Italian employees who return to Italy and re-acquire Italian residence will benefit from an income tax reduction for the first five years of their residence. In order to be eligible, the employee needs a Certificate of Residence in a foreign country for the two tax years preceding their return to Italy, under the terms of a Double Taxation Agreement.
Now, HMRC does not issue a Certificate of Residence in the UK under DTA unless the applicant claims tax relief on a foreign income (otherwise HMRC only issues a Letter of Confirmation of Residence, which would not be enough for the "Relocation of skilled workers").
My question is the following.
During this tax year I have received a prize and a payment (which has been taxed in Italy) issued by an italian university. Would claiming tax relief on such income be enough to obtain a Certificate of Residence in the UK under DTA? If yes, which article of the DTA should be quoted for this request?
Thank you for your help!
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