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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: New Zealand: double taxation agreement, Article 4: Residence

(1) For the purposes of this Convention, the term `resident of a Contracting State` means, as the context requires:

  1. any person who is resident in the United Kingdom for the purposes of United Kingdom tax; or

  2. any person who is resident in New Zealand for the purposes of New Zealand tax.

(2) Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:
  1. he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);

  2. if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State he shall be deemed to be a resident of the State in which he has an habitual abode;

  3. if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;

  4. if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

(3) Where by reason of the provisions of paragraph (1) of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.