Individual resident and O/R in UK spends considerable time each year in foreign country. he is taxed on the basis that he has a PE there. For income tax in the UK, where he remains tax [and treaty] resident, he can offset the foreign tax on the profits from the overseas PE against UK tax on the same profits. Does that relieve him of his Class 4 liabilties on those profits?
Is the answer any different if there is a social security DTA with the overseas territory concerned [not in the EU]
Flying Dutchman
11th Dec 2006
0
Class 4 and overseas tax
Class 4 and overseas tax