Another common double taxation situation is that of a person who is not resident in the United Kingdom but who has income from the United Kingdom and who remains tax resident in his or her country of origin. Convention on Double Taxation List of countries made available by the Indian Income Tax Office with which the country has concluded comprehensive agreements to avoid double taxation. Click on the name of the country to get the full text of the agreement. ARTICLE VIII.-1) The tax authorities of contracting governments exchange this information (based on information available under the respective tax legislation of the contracting governments) to the extent necessary to implement the provisions of this agreement or to prevent fraud or to manage legal provisions against circumvention of the law relating to the tasks that are the subject of this agreement. All information thus exchanged is treated as secret and cannot be disclosed to anyone other than those concerned with the management, evaluation and perception of the tasks that are the subject of this agreement. No information that could reveal trade secrets or trade processes can be exchanged. The text of the tax treaty can be found through Article V www.gov.uk/government/publications/india-tax-treaties the double inheritance tax agreement with India under this decision, a code defining the wording of asset classes that can transmit the death of a deceased person in both countries. The code does not apply if the application of Article IV, paragraph 2, of one of the two countries has the effect of enforcing the taxes of one of the two countries which, with the exception of the code, would be outside the burden on the country concerned. Inheritance tax collected in India, for which a British company may be held liable in certain circumstances after the death of a shareholder, are not covered by the agreement (Article III, paragraph 2). The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of India, who want to reach an agreement to avoid double taxation and avoid tax evasion with regard to customs duties on the rebates of the deceased, agreed as follows: ( 2) As used in this article, the term “tax administration” means that when you arrive in the UK and you have a British labour income that is taxed in your home country, you generally have to pay British taxes. Your country of origin should give you double tax relief by providing a credit for UK taxes paid. However, if you live in a country with which the UK has a double taxation agreement, you may be entitled to a UK tax exemption if you spend less than 183 days in the UK and if you have an anonUK employer.
In another scenario, a double taxation agreement may provide that non-exempt income is calculated at a reduced rate. For more information, see HMRC HS304`s “Non-Residents – Discharge under Double Taxation Agreements” on the GOV.UK. The method of double taxation “relief” depends on your exact circumstances, the nature of the revenue and the specific wording of the contract between the countries concerned. Additional information on taxation in that country may appear in general works that are not on this list. If you need help identifying available material, please contact the request team. As has already been said, even if there is no double taxation agreement, tax breaks can be made possible through a foreign tax credit.