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HMRC internal manual

Double Taxation Relief Manual

Mongolia: 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 Mongolia or his stay in Mongolia exceeds 183 days in the calendar year concerned.

In those circumstances, Mongolia can tax the income attributable to the fixed base or the activities performed in Mongolia, as the case may be.