Falklands employment income

Double Tax Treaty Legalese

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Client is UK resident for 15/16, 16/17 and 17/18.

He worked in Falklands for 6 months and received a salary from a Falklands company for work done in the Falklands.

It appears that under the double tax treaty section 15 that providing he was in the Falklands for more than 183 days (aggregated) then this income does not need to be disclosed on his return.

Would anyone be able to confirm this for me?

Thanks in advance


Replies (2)

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By PBH64
18th Oct 2017 12:47

Much more complicated. You've got to work out where he was resident Article 4 then work through Article 15 to see if it's taxable just in the state of residence, then look at the relevant UK law to see if it's taxable in the UK even if earned abroad then look at Article 24 to see how the tax in the Falklands is off-set against the UK tax. If UK resident Article 15 allows the Falklands to tax, it can turn off the Falkland tax in some cases; it's not Article 15 that turns off UK tax. Possibly try and find a foreign income expert.

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By pollypetee
19th Oct 2017 11:03

not relevant to the actual question, but incidentally i am working right now on the Sole Trader that is a tarmac contractor in Stanley. There is a generous £46.50 + room rate subsistence allowance per day. Make sure that all the allowable employment expenses are utilised!

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