The ICAEW assumes no responsibility for the content of a website to which there is a hyperlink from that site. Links are provided “like these” without explicit or tacit guarantee of the information it contains. Please note the full notice on copyright and disclaimer. The table below shows countries that have entered into a double taxation agreement with the United Kingdom (as of October 23, 2018). On the UK government`s website, you will find an updated list of active and historic double taxation conventions. They can also authorize compensation for taxes paid in one country with taxes due in the other country. If you are tax-based in the UK (including the UK `contract` stay), the UK will generally grant a `credit` for the overseas tax paid on income from overseas. If you are a tax resident in another country, this country can grant the UK a credit for UK income (you can find an example in the instructions below, what is the position on doubly taxed British labour income?). Each double taxation agreement is different, although many follow very similar guidelines, although the details are different.
Certain types of British visitors are subject to special treatment under a double taxation agreement, such as students, teachers or overseas government officials. This means that migrants from the UK may have to take into account two or three tax laws: UK tax legislation; The other country`s tax laws; Double taxation agreement between the UK and the other country. Double taxation can also occur if you live in two countries at the same time. You can find an example on our page on double stays. Finally, some countries, such as Brazil, do not have a double taxation agreement with the United Kingdom. If this is the case, you can still apply for unilateral tax breaks for the foreign tax you pay. Under UK regulations, he is not domiciled and, in the United Kingdom, he is taxable only on his income from the United Kingdom. Mark remains resident in Germany and is therefore taxable on his global income. The Double Taxation Convention tells Mark that the UK has the primary right to tax income and that if Germany also wants to tax it, the foreign tax credit method should be used to avoid double taxation. It is much more common to seek the services of a qualified and experienced accountant to seek tax breaks through double taxation agreements.