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

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 9 Income from personal (including professional) services

9.-(1)An individual who is a resident of the United Kingdom shall be exempt from Presidential tax on profits or remuneration in respect of personal (including professional) services performed within the Presidency in any year of assessment

(a) he is present within the Presidency for a period or periods not exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a person resident in the United Kingdom, and (c) the profits or remuneration are subject to United Kingdom tax.
(2) An individual who is a resident of the Presidency shall be exempt from United Kingdom tax on profits or remuneration in respect of personal (including professional) services performed within the United Kingdom in any year of assessment if-

(a) he is present within the United Kingdom for a period or periods not exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a person resident in the Presidency, and (c) the profits or remuneration are subject to Presidential tax.
(3) The provisions of this paragraph shall not apply to the profits or remuneration of public entertainers such as stage, motion picture or radio artists, musicians and athletes.