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i) Mr X, a UK tax-resident, decides to take a 6-month contract in Belgium. Upon his return to the UK, he declares to the UK authorities the amount earned and the taxes paid in Belgium.
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What "taxes paid in Belgium"? I'm on a 6-month contract in Germany, via a UK-based agency and my Ltd Co and am carrying on as if I was working in the UK, for tax purposes. As long as I stay under 6 months here, where does paying local tax come into it?