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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Netherlands: Employees

From 1 January 1990 a new `combined levy’ was introduced in the Netherlands under which wages tax and national insurances are levied under one single tax/national insurance rate table. Pay statements issued by Netherlands employers will merely show one combined amount deducted. Credit relief is not available for the National Insurance element of the combined levy or for `employee insurances’. The latter are shown as a separate item on payslips.

A UK resident wishing to claim relief for Netherlands tax paid on employment income, should obtain a statement from the Netherlands tax authorities showing separately the amounts of wages tax and national insurance suffered and confirming that the tax shown represents the employee’s final liability to tax in the Netherlands and is not repayable under the terms of Article 14 of the UK/Netherlands DTC.

A Tax Bulletin article (TB64, published in April 2003) gives useful guidance on the circumstances in which tax may be payable in the Netherlands by UK residents working there.