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HMRC internal manual

International Manual

DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar

A claimant’s residence status is based on the following criteria, under the terms of Article 4 of the DTA:

A resident of Qatar is:

* Any individual who has a permanent home, their centre of vital interests or their habitual abode in Qatar
* A company incorporated in Qatar or which has its place of effective management in Qatar

However, unlike in most other countries, a resident of Qatar is unable to obtain certification of residence by the Qatari Authorities for the purposes of the DT claim form.

As such, and individual is required to provide a statement regarding their residence status with their completed DT claim form.

Further guidance on general certification matters can be found at INTM330500.