Written Question·Treasury·UIN 120806

Double Taxation: India

Tabled: 16 March 2026

Answered: 19 March 2026

Named Day

Question

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

Dan Tomlinson

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...

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