Question:
I consider myself UK tax resident but with employment income from China. I am a pilot who will have spent more than 90 non-working days in the UK but with all employment duties carried out/taxed paid in China. I want to claim exemption from UK tax under the double tax agreement (DTA) with China (Article 15, Section 3). Besides completing the Employment pages and Foreign pages noting the tax paid in China, are there any additional pages or sections to complete to claim the DTA relief?
Arthur Weller replies:
You are correct; you only need to complete the Employment and Foreign pages noting the tax paid in China, to claim the double tax relief. However, it is worth pointing out (as it states in paragraph 3 there - most likely you know this) that the Chinese have a right to tax you if you worked for a Chinese firm/airline, but if you worked for a non-Chinese firm/airline then you are only taxable in the UK, and should claim double tax relief from the Chinese - per www.hmrc.gov.uk/manuals/dtmanual/DT4911.htm.
