My client has been working in Germany and paying German income tax on his employment income.
I need some assistance on:
1) understanding where he is resident (I believe this to be the UK as he was ordinarily resident before, has a permanent residence in the UK and intends to come home, although doesn;t spend >183 days in the UK)
2) whether he is subject to double taxation relief (my understanding is that assuming he remains UK resident, he must pay UK tax on all of his gross income. He has already paid German tax so what if anything is reclaimable)
3) how do you claim double taxation relief on your self assessment return?
Many thanks for your help.