Readers of the previous article in this series will recall that a person who is resident in one country while temporarily working in another country could be liable to tax in both of those countries in respect of the same income.

Although the UK has negotiated double taxation agreements (DTAs) with many countries, it will be of little comfort for internationally mobile employees to learn that they can claim double taxation relief through their self assessment tax returns after the end of the tax year. In the meantime, they may have suffered simultaneous deductions for tax in each country and been left with considerably reduced take-home pay as a result.