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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Grenada: double taxation agreement, Article 9: Employments

(1) An individual who is a resident of the United Kingdom shall be exempt from Grenadatax on profits or remuneration in respect of personal (including professional) servicesperformed within Grenada in any year of assessment if -

(a) he is present within Grenada 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 Grenada shall be exempt from United Kingdom taxon profits or remuneration in respect of personal (including professional) servicesperformed within the United Kingdom in any year of assessment

(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 Grenada; and

(c) the profits or remuneration are subject to Grenada tax.

(3) The provisions of this paragraph shall not apply to the profits or remuneration ofpublic entertainers such as stage, motion picture or radio artists, musicians andathletes.