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HMRC internal manual

Double Taxation Relief Manual

Kazakhstan: Independent Personal Services

Income derived by a United Kingdom resident in respect of professional services or other activities of an independent character are taxable only in the United Kingdom unless the individual has a fixed base regularly available to him in Kazakhstan or his stay in Kazakhstan exceeds 183 days in any consecutive 12 month period.

In those circumstances Kazakhstan can tax the income attributable to the fixed base or the activities performed in Kazakhstan.