# Tax Query - Living & Working In The Netherlands, But Been In UK For 3 Months



## Footballfan (Mar 2, 2021)

Hi,

I had a query and was hoping I could get some advice.

I currently work in the Netherlands and live there. I am a British citizen. This year I came back in late December to see family and due to coronavirus and travel restrictions, have not been back to the Netherlands. It will have been around 3 months of living and working from the UK, despite being registered and working for a Dutch company. I've done some googling and didn't really understand if I'm impacted or not.

I get taxed in the Netherlands as I live and work there, but as I have now also worked in the UK for the past 3 months, what implications does this have on me from a UK tax perspective? Will I have to also pay tax in the UK? I've heard about a 'double taxation' treaty between the two countries but don't really understand it or if it exempts me.


is anybody able to shed any light on my situation?


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## 255 (Sep 8, 2018)

Footballfan -- It's been a couple of days and no one has answered, so I'll throw in my two cents. As I read the Netherlands -- UK Double Taxation Convention Netherlands: tax treaties - GOV.UK (www.gov.uk) . It appears that, as long as you're not in the UK for longer than 183 days, are a resident of the Netherlands and are working for a Netherlands Company, with no permanent establishment in the UK -- you are only taxed in the Netherlands. See Article 14, "Income From Employment," of the treaty. Cheers, 255

P.S. If this treaty was not in effect, you would normally pay income tax based on where you are physically doing the work. So you would have had to pay 3 months of taxes to the UK.


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## Moulard (Feb 3, 2017)

I am not familiar with the UK-Netherlands treaty, but I do read a lot of treaties. I concur with 255.

This would only change if you end up being stuck in the UK for long enough to become a tax resident of the UK (according to her domestic tax rules).

Many countries use 6 months as the cut off... so something to bear in mind in the coming months.

If for whatever reasons both the Netherlands and the UK consider you a tax resident, then Article 4 tie breaker rules would come into play.

Where your personal and economic relations are closer or where your habitual abode is located would come into play.


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