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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Guidance by country: Bahrain: services

Under paragraph 4 of Article 5 of the agreement, Bahrain can tax UK enterprises that provide services in Bahrain if the enterprise provides services through:

  1. an individual who is present in Bahrain for more than 183 days in any 12 month period commencing or ending in the tax concerned; or
  2. employees or other personnel if the services relate to a project within Bahrain (including any connected project) that lasts for more than 183 days in any 12 month period commencing or ending in the tax concerned.