Sabbatical payments

Sabbatical payments

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A UK Domiciled client of mine, a spanish university professor, who was resident in Spain since 1990's came to UK in 2013/14 and stayed here for more than 183 days therefore resident in UK for 2013/14. He also received a sabbatical paymnt from his Spanish University employer whilst in UK. Is this taxable? Split year treatment applies to him. Do I need to put a proportion of the sabbatical receipt on his 2013/14 UK Tax return ?

Prompt response is greatly appreciated as deadline is almost upon us. Thank you.

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By Paul Soper
03rd Feb 2015 15:31

Sorry...

This question is why I occasionally try to clear out 'unanswered queries' on the accountingweb sidebar - they get blocked by stupid advertisements and queries that should never really be there. 

The answer, which I appreciate is now too late, is to look at the UK/Spain Double Taxation Agreement.  Article 19.2 would seem to be in point and suggest it can only be taxed in Spain.  Protect, as ever, by making full disclosure in the White Box section of the return and bless the god google for providing answers at the press of a button...

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