I have a client who is a dual UK/Australian citizen and who's currently resident in the UK. He also pays tax there. Does he have to pay tax in Australia as well, or does he just declare it on his UK tax return?
You might find the following 'Dual residents' help sheet from HMRC useful:
http://www.hmrc.gov.uk/helpsheets/hs302.pdf
And you can find details of which taxes are covered by the UK/Aus. DTA at:
http://www.hmrc.gov.uk/manuals/dtmanual/DT2650+.htm
Lastly you may want to take a look at the Australia entry in the Digest:
http://www.hmrc.gov.uk/cnr/dtdigest.pdf
This is quite a complex area and you have only provided a small amount of information, my advise would depend on the actual circumstances of the individual.
It depends on a number of factors including where they are domiliced, reside, and where their contract of employment is based.
In principle, if they are based in the UK, they MAY claim back the tax they have paid in Australia. They will need to include the income earned overseas and the tax already paid overseas.
This is quite a complex area, and the 'devil is in the detail'. They will need the services of a professional Accountant. I have expertise in this area, if they want more detail.
I am available on HTH, where we can confidentially discuss the question in more detail.
