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.