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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Latvia: 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 Latvia.

For this purpose, where an individual’s stay in Latvia exceeds 183 days in any twelve month period, he is deemed to have a fixed base regularly available to him in Latvia. In these circumstances, Latvia is permitted to tax the income attributable to the fixed base or to the activities performed in Latvia, as the case may be.