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bigduckontax
bigduckontax, Accountant
Category: Tax
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I'm living in the UK as a resident and have done a freelance

Customer Question

I'm living in the UK as a resident and have done a freelance job for a company in Paris. They are asking me for a certificate of residence. I applied online with HMR and they are asking me what for the Article of the DTA? What is this?
Thanks, Tony.
Submitted: 2 years ago.
Category: Tax
Expert:  bigduckontax replied 2 years ago.
Hello Tony, I'm Keith and happy to help you with your question.
Article 1(a)(i) is almost certainly the reference that a French firm needs from the Double Taxation Convention between France and the UK. Later the following point is made:
'in the case of France, all taxes imposed on behalf of the State or of
its local authorities irrespective of the manner in which they are
levied on total income, or on elements of income, including taxes
on gains from the alienation of movable or immovable property,
taxes on the total amount of wages or salaries paid by enterprises,
as well as taxes on capital appreciation; those taxes are in
particular:
(i) the income tax (l'impôt sur le revenu);'
Clear as mud, isn't it? French taxation is extremely complicated and constantly changing. France has five times as many Inspectors per head of population as does the UK. The Parisian firm is merely clearing their yard arm for the French authorities. If you are paid with a deduction of French tax this is no problem for under the treaty the tax deducted is allowed as a tax credit against any UK tax due on the same income stream. That is what the double taxation arrangements are designed to do, to ensure that tax is not levied in both jurisdiction.
I do hope that I have been of some assistance. You can find full details of the Convention here in case you need to dig a little deeper.
http://www.hmrc.gov.uk/taxtreaties/in-force/france.pdf
bigduckontax and other Tax Specialists are ready to help you
Customer: replied 2 years ago.

Thanks Keith. Finally it makes sense. Hopefully I will get a certificate now.

Expert:  bigduckontax replied 2 years ago.
Delighted to be of assistance.
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Expert:  bigduckontax replied 2 years ago.
Thank you for your support.