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I'm a UK citizen, living in Georgia (the country).

I'll be living here longer than 6 months, which means I will trigger tax residency: https://expathub.ge/foreign-income-georgia/

The UK and Georgia have a double taxation treaty. I will be remaining a UK tax resident during my time here, I'm assuming this means I won't have to pay Georgian tax after the 6 month period? I'm not sure what I need to do exactly, does anyone have any experience or could offer some advice?

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    "I will be remaining a UK tax resident during my time here, I'm assuming this means I won't have to pay Georgian tax after the 6 month period?" Why do you assume that? Nonresidents of a country are generally still subject to income tax for income with a source in that country, which generally includes income from work performed while in that country.
    – user102008
    Jan 26, 2023 at 18:28
  • Only assuming out of my own ignorance, I'm not entirely sure how a double taxation agreement works. I assumed it meant I wouldn't have to pay Georgian tax if I'm still a UK tax resident, is that not how it works?
    – Joseph
    Jan 27, 2023 at 6:05
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    Do you see anything in the UK-Georgia tax treaty that would provide that?
    – user102008
    Jan 27, 2023 at 17:12
  • Have you tried reading the agreement? If you're still a tax resident in the UK then you're a tax resident in both jurisdictions. The double taxation treaties I've read provide a set of rules governing which country gets to tax what income under what circumstances, and typically the place where the work is performed has priority.
    – phoog
    Jan 30, 2023 at 4:48

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I don't know about Georgia, but a colleague working in another country starting with G had to pay full income taxes there, then HMRC calculated what taxes he should pay and subtracted the amount paid to the other country.

You fill out your tax return in the UK in April or so.

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  • Ah, that's how it works with a double taxation agreement? So in that case I'll need to contact HMRC to inform them of this? And how does that work with PAYE?
    – Joseph
    Jan 27, 2023 at 6:04
  • It depends on the countries. What I said is UK law: You pay in the UK what you would have paid in the UK, minus what you paid elsewhere. Germany for example, they would look at your Georgia income to determine what percentage of your salary you pay in tax, and take that percentage off your German income. Georgia probably has different laws. With the UK laws, it doesn't matter to your wallet how much tax you pay in Georgia, because every pound you pay more/less in Georgia, you pay less/more in the UK. Nobody would pay PAYE to the UK, but you will have to do your tax return in the UK.
    – gnasher729
    Jan 27, 2023 at 10:34
  • And yes, you have to inform HMRC, or it would be illegal tax evasion.
    – gnasher729
    Jan 27, 2023 at 10:34

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