在英国做research工作两年,交了两年的税,现在在澳洲发展,听说如果工作没有超过3年可以把全部的税退回来。因为中英有一个双边条约:
DT4970 - DT: China: double taxation agreement, Article 21: Teachers and researchers
An individual who, immediately before visiting a Contracting State, was a resident of the other Contracting State and who is present in the first mentioned State for a period not exceeding three years for the purpose of teaching, giving lectures or conducting research at a university, college, school or other recognised educational or scientific research institution in the first mentioned State shall be exempt from tax in the first mentioned State for a period not exceeding three years from the date of his first arrival in that State in respect of remuneration from such teaching, lectures or research.
所以给tax office写了一封信,介绍了自己的情况,并附上P45, 两年的P60,还有填好的P85。两个月后,只收到了07年的一部分税,这令我很恼火,打电话过去比较强硬的拿条约跟他们理论。接电话的说他也不清楚,要问manager,48小时给答复。第二天,他们打电话过来说全部税2周内到帐!
以上是我的退税经历,希望对大家有用。
但是听说所有人(不仅仅是researcher)只要工作不满3年,保证以后不再来英国都可以退税,请问那位大侠知道是否有相应的条款?谢谢了,我想把我爱人的税也全部退回来,她不是做research工作的。
