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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Qatar: Services

Under paragraph 4 of Article 5 of the agreement, Qatar can tax UK residents who provide services in Qatar if the UK resident is an individual who is present in Qatar for more than 183 days or if the services relate to a project (including any connected project) that lasts for more than 183 days.