INTM334540 - Double Taxation applications and claims: applicants/claimants - individuals: Definition of residence of individuals in a DTA

The residence Articles of the DTAs currently in force are in three different forms (with slight modifications according to the DTA), as follows:

  1. The majority of current DTAs contain the provision (usually in Article 4) that the claimant must be 바카라 사이트˜바카라 사이트¦liable to tax [in the other country] by reason of his domicile, residence, citizenship, 바카라 사이트¦ or any other criterion of a similar nature바카라 사이트™. If an individual is resident in both countries for the purposes of their tax, special rules (the so-called 바카라 사이트˜tests바카라 사이트™) are set out to help you determine in which country they are regarded as resident in for the purposes of the DTA. See INTM334560.
  2. There are a few DTAs (for example the 1973 DTA with Jamaica) which provide that the claimant must be resident in the other country for the purposes of the other country바카라 사이트™s tax. As with the first type above, there are rules for dealing with individuals who are regarded as resident in both countries.
  3. Some of the earliest DTAs (for example, the 1947 DTA with Antigua) provide that the claimant must be resident in the other country for the purposes of the other country바카라 사이트™s tax and not resident in the UK for the purposes of UK tax. Where somebody is resident in both countries for the purposes of each country바카라 사이트™s tax, there is no relief available from the country of origin of the income.