½Û×ÓÊÓƵ

A double taxation agreement may include a provision (often referred to as a 'tie-breaker' test) that an individual who is non-UK resident for the purposes of that treaty is entitled to relief or exemption from UK tax on certain types of income or gains arising in the UK, and that equally an individual who is UK resident for the purposes of that treaty is entitled to relief or exemption from tax in the other country on certain types of income or gains arising in that country.

Although double taxation treaties follow the Organisation for Economic Cooperation and Development (OECD) Model, the detailed provisions of the Model Treaty are updated regularly, and new treaties are also negotiated from time to time. This means that the terms of treaties vary, so that reference must be made to the particular agreement that applies for the tax year, in order to determine the conditions for relief or exemption. See Division F1.

Frequently, the tests used to determine an individual's residence status under the UK domestic tax legislation, as described in this Division,