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Non Resident Tax Q&A
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Non UK Resident Tax Consultancy Questions
New - FREE Tax Q&A Service!
If you're a site member and would like to submit a question, simply e-mail us via this link.
We'll publish our FREE response to your tax question(s) on the website within 2 working days.
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Use of a trust by non residents prior to a return to UK residence - USERNAME: wiseowl
Tax Question: Trusts. I have read with great interest quite a lot of your excellent books but are not clever enough to see if there is a practical answer to the following. Husband and wife both UK domiciled , non resident many years considering returning to UK. Is there any practical steps that can be taken whilst non resident to reduce the impact of UK tax once they return ? It would appear that the use of a trust would cause further problems and tax. Please could you give your advice ? Thank you . . .
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New high net worth individual scheme in Malta - USERNAME: SuzanneC
Tax Question: What are the current criteria for permanent residency applications for Malta and are there any implications such as length of stay? Is there a direct way of doing this or does it have to be done through a solicitor? How long would it take as we would like to do this before the 5th April this year? Many Thanks . . .
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Becoming non resident and extracting dividends free of income tax? - USERNAME: warling
Tax Question: Dear Sir/Madam, I would like to know if my plans to work abroad for the 2013/14 tax year would allow me to withdraw dividends from my UK company free of income tax. I will be leaving the UK in March 2013, heading to Australia to work full-time for 1 year. I will then be heading to Dubai in March 2014 to work full time for 3 months. I will return to the UK in June 2014. As I understand, I will therefore be non-resident for the 2013/14 tax year. I am currently the director of a UK company with significant cash reserves. I would like to know if: Q1) I withdrawn dividends from the UK company in Dubai in March 2014, will I pay any UK income tax on those dividends? Q2) If I withdrawn those dividends from the UK company into a UK bank account, will that effect my UK tax liability in any way? Thanks in advance, . . .
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Establishing non residence status when leaving the UK but remaining a UK employee - USERNAME: charliebrown
Tax Question: A Spanish individual has been resident and ordinarily resident in the UK since June 2007 when they moved to the UK for employment. They lived in rented accommodation with their family who had accompanied them to the UK. On 31 Dec 2011 they left the UK to take up employment in Spain but with the same UK employer. Their duties going forward will mostly be performed in Spain however they will spend about 50 days per year working in the UK. Their family have moved back to Spain with them where they intend to stay permanently - ie there is no thought of returning to live in the UK. My questions are as follows: - 1. As they continue to be employed by a UK employer, is the permanent move back to live in Spain sufficient to break their UK residency status? 2. If yes, will split year treatment apply? 3. If the answer to 1 is no, as they will be in the UK for 50 days per year then do they continue to be classed as UK resident on the basis that they will be breaching the 90 day average rule for the last four years? 4. If they still continue to be classed as UK resident under UK tax legislation, then presumably under the double tax treaty between Spain and UK, on the basis that their family, home and centre of life are in Spain then they will be considered resident in Spain? 5. If they are considered resident in Spain under the treaty, then can they claim back PAYE that is applied to the part of their salary that they receive for duties performed in Spain (employer has not and does not want to submit application to apply PAYE at the relevant % according to UK duties). 6. As a precaution, should they arrange to have their salary paid to an overseas account? Any other comments that you think are relevant would be gratefully received. Thank you in advance. . . .
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CGT base cost of shares after becoming UK resident - USERNAME: wiseowl
Tax Question: CGT on shares prior to becoming UK resident. Please could you advise on the following. Non resident individual for many years comes back to UK. Has portfolio of shares which have been purchased many years ago and thus showing good profits. When sold after becoming resident what value is taken as the purchase price. A.The initial purchase cost or B.The value at the date of becoming resident or C.Any other valuation ? Thank you. . . .
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Tax for UK LLP with non resident partners - USERNAME: leoctt
USERNAME: leoctt Tax Question: My questions are related to using an UK LLP formed by non-residents off-shore companies and/or natural persons. This LLP is being formed to provide international services related to business aircraft brokerage and consultancy services. So, the questions are: 1. Which are the implications regarding income taxation on this UK LLP, concerning the tax transparent system? Having one IBC BVI company and one non-UK resident person as partners, or having two BVI's companies as partners change the results, regarding the pass-through treatment in the UK? 2. Most of the businesses, let's say, 95% presumably, are expected to be done without any UK entity. Having, by chance, one or another occasional business involving an UK Entity, let's say again, an UK biz jet being sold to Mexico company, where we (the Uk LLP) are going to be the sale's agent, receiving an brokerage fee, I understand that on this case, incoming tax is applicable for that specific transaction, right? Secondly, if the UK LLP does use a London based virtual office, just to have an UK Address and a phone number, that will cause any impact on their others non-UK transactions, concerning the pass-through treatment? Thanks for your attention, Leo . . .
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Making a clean break from the UK and establishing non residence - USERNAME: vassouras
Tax Question: Question: My spouse is UK domiciled and resident. He will be cutting his ties with the UK and following the guidance set out in HMRC 6 to achieve non residence. There is one tie that will remain however and I would like to know whether he needs to take any further actions to ensure a clean cut in this specific area, given he is and will be taking all the other necessary actions (eg in respect of available accommodation and future visits etc etc). He has set up a small UK company with a business partner. He is a 50% shareholder, a director and he does some business activities for the company. It's an on-line business. As he is working with a UK partner he wants the company to remain a UK company if possible even though the business will sell information products internationally (and in the UK). He will not work for the company on rare future visits to the UK as he will do everything from wherever he is outside of the UK. In respect of achieving a clean cut from UK residence would he need, for example to resign as a director or transfer his personal shares to an offshore company? Or should it be OK in respect of achieving a clean cut as everything he will do for the company will be done from outside of the UK? Thank you. . . .
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CGT exemption for UK shares sold by non resident -
USERNAME: Gem
Tax Question: Your online CGT non resident tool asks the following question; Were the assets sold used for the purposes of your UK business (carried out via a UK permanent establishment? When selling a UK based Ltd company which owns and lets a commercial warehouse to a third party tenant - is the answer to the CGT tools question Yes or No? Many Thanks . . .
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Questions on moving overseas to avoid CGT - USERNAME: Gem
Tax Question: Further to my last question concerning my non trading company: I have a couple of queries relating to your suggestion that I could move abroad and sell the company and not be liable to CGT. If I did this would I not be liable for CGT in the country that I was resident in? or does this depend on which country I live in? Would I have to be outside of the EU? Would I be allowed to retain the proceeds of the sell in a UK bank account? As a non resident would I still need to complete a UK tax return and be subject to tax on any UK generated income? Many Thanks . . .
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Getting a UK certificate of tax residence -
USERNAME: teluu
Tax Question: My company, limited company registered in UK, provide software licenses to customers around the world. Two countries in particular Germany and Poland have tax withholding on royalties, unless I have proof of tax residence. How do I go about getting one? The HMRC helpline does not know anything about this. Thanks! . . .
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Holding UK property in own name or via UK company as a non resident? - USERNAME: gbruin
Tax Question: Hello. I am going to be non-UK resident this year. My question is regarding 4 existing buy-to-let properties in the UK. Would it make sense to manage them as an individual, elect for gross rental income? Or, would it be more efficient to manage them as a UK ltd company and draw dividends to non-UK residence (where they will be tax free)? In the case of individual, will I have to file a UK tax return for this income? Thanks . . .
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5 year CGT rule for non residents and the remittance basis - USERNAME: vassouras
Tax Question: Scenario: a non-dom leaves the UK and becomes non-resident for three full tax years, and realises an overseas gain in that period, then returns to the UK and becomes resident again and claims the remittance basis. Question: if none of the gain is remitted to the UK could it still be captured by the five year CGT rule, or would it need to be remitted into the UK for the five year rule to apply in practice? Thank you. . . .
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Days in the UK for UK residence purposes -
USERNAME: groldeng
Tax Question: My wife and I have been non resident of UK for 8 years. We do not have a home, employment or dependent children in the UK. The number of days, excluding exceptional circumstances, which we spent in the UK over the past four years is as follows: 2007/08 83 2008/09 78 2009/10 75 2010/11 70 During 2010/11 we were in UK for a total of 108 days. However, shortly after we arrived in UK my wife was diagnosed with a serious medical condition and had to have a major operation. From the date of first diagnosis to the date when she was allowed to travel was 63 days. However, as we had intended to stay for about 70 days anyway, I only claimed 38 days due to circumstances beyond our control. The days in UK pages in our our self assessment forms were completed as follows: Box 10 108 Box 11 38 Box 12 3 Box 13 0 Box 14 306 giving an average of 76.5. I understand that it is the average number of days over the past four years which is important and that the number in a single year can exceed 90 provided that the 4 year average remains below 90. In the current year, for personal (but not emergency) reasons, we wish to stay as long as possible in UK. In theory therefore, we could be in UK for 137 days and our four year average would still only be 90. ie 78+75+70+137=360 However, since there is no certainty that HMRC will agree my figure of 38 in Box 11 for 2010/11, I do not intend to take that risk. However, do you think that I would be reasonably safe in extending our time in UK this year to say 120 days, ie relying on HMRC allowing 21 days in Box 11.for exceptional circumstances during 2010/11. . . .
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Purchasing UK property with non resident family member - USERNAME: shakim
Tax Question: Hi, I am looking to buy a property in the UK together with my brother in law. I am UK domiciled for tax purposes while my brother in law is non UK domiciled (he is Lebanese and living in Lebanon). Long term I intend to leave the UK and go back to my original country (Lebanon). In that respect: a) Is my brother in law subject to any UK taxes? Which ones if so (stamp duty, rental income, capital gains from sale, inheritance...etc)? How do we minimise them? b)What taxes am I subject to given long term intention? c) how best to structure the mortgage arrangement and the acquisition of the property to evidence the above setting to the UK tax authorities to minimize taxes? Thank you. Sami . . .
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