Key requirements
The page requires physical presence of at least 183 days in the calendar year and an application for resident status. Previously withheld tax is credited against resident tax and only the excess is refunded. The application can follow the published form or online route. Track cumulative presence across engagements, not only a single contract. The source states that withholding can stop for that calendar year once residence is established; retain documentation supporting that change and coordinate with the payer. A refund is based on the final liability, not an automatic reversal of all withholding.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗
