Taxable in the UK?

Employee resident in France, works in UK for 20 days. Is part of her salary taxable in UK?

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Hi all

I have a self assessment client who is resident in France with a UK rental property. Due to the French inpatriates regime, the part of her salary relating to days spent working abroad (in the UK in this case) is not taxed in France. My first instinct was that this would be work carried out in the UK and therefore taxable here (with a potential double taxation offset if any tax had been deducted in France).

I have now read the double taxation treaty (Article 15, section 2) which states that as long as the recipient is present in the UK for less than 183 days and the remuneration is paid by the French company, then the income is only taxable in France.

And therefore as France is opting to waive it's right to tax this income, she does not suffer any tax on this element of her salary.

Does this seem to be the correct interpretation?

Thanks for your help

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By Tim Vane
01st Jun 2018 15:57

Yes.

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By DonDan
01st Jun 2018 15:58

Good stuff. Thanks Tim

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