This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Malta: Independent Personal Services

The income of a Maltese or United Kingdom resident from independent personal services will only be exempt from tax in the other country ifthe recipient did not have a fixed base regularly available to him in the other country for the purposes of performing the activities and his stay there did not exceed in the aggregate 183 days in any calendar year..