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If you are a resident of both the United States and another country under each countrys tax laws, you are a dual resident taxpayer. If you are a dual resident taxpayer, you can still claim the benefits under an income tax treaty.
Certificate of residence You will need to send this when you file your tax return. To get one, you should contact your countrys tax authority. If you are claiming relief as a Dual Resident (using form HS302), the certificate of residence must show that you are a resident of that country under their domestic laws.
Nationality. Generally, youre resident of a country where youre a national. However, its possible to have dual nationality or be a national of neither country. The double taxation agreement may give the tax authorities the information they need to agree if this test is met.
Nationality. Generally, youre resident of a country where youre a national. However, its possible to have dual nationality or be a national of neither country. The double taxation agreement may give the tax authorities the information they need to agree if this test is met.
Overview. If you live in the UK and another country and both countries tax your income, youre a dual resident. You can claim full or partial relief on UK tax if the 2 countries have a double taxation agreement that allows you to do so.
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If you live in the UK and another country and both countries tax your income, youre a dual resident. You can claim full or partial relief on UK tax if the 2 countries have a double taxation agreement that allows you to do so. A double taxation agreement is an agreement between 2 countries.
Migrants. It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.
Youre usually non-resident if either: you spent fewer than 16 days in the UK (or 46 days if you have not been a UK resident for the 3 previous tax years) you worked abroad full-time (averaging at least 35 hours a week), and spent fewer than 91 days in the UK, of which no more than 30 were spent working.

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