Double Taxation: India
Commons · Question 120806 · Tabled 16 Mar 2026 · Treasury · Official record
Answered 19 Mar 2026
Question
Asked by Dame Harriett Baldwin
To ask the Chancellor of the Exchequer, what criteria will be used to determine if a worker has met the six-month waiting period requirement under Article 8(4) of the Convention to prevent the use of back-to-back detachment periods.
Answer
Answered by Dan Tomlinson, 19 Mar 2026
A new certificate of coverage can only be issued under Article 8(4) of the Convention if six months has elapsed from the end date of a worker’s previous detachment, as shown on the worker’s previous certificate. Where the period of validity of the previou...