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Posted Sun, 20 Oct 2024 13:02:58 GMT by MintyLeaf
My 16-year old daughter received a letter from her bank to ask her to complete a Tax Residency Self-Certification Form for Individuals and Sole Traders, My daughter was born in the US in 2008 to one British (me) and one American parent. We moved back to the UK permanently in 2014. My daughter has a British passports and NI number. In part 2b of the form we have been sent, we have to answer this question: "Are you a United States Person (U.S. Person) per the definition? The definition states: "A U.S.Person is an individual who is a U.S. citizen or a U.S. resident or a person who, by virtue of time spent in the US would be considered US Tax resident according to the substantial presence test. I have checked "No" to this question since, even though my daughter was born in the US, she has spent the past ten + years in the UK (she has visited the US twice, on each occasion for less than 7 days). In part 2c of the form it asks her to "List all Countries of Tax Residency" and states "If you are a text resident in any other countries please list them below." My questions: 1. Am I correct in answering "no" to part 2b? 2. Assuming I am correct in answering "no" to part 2b. Should I also leave question 2c blank or do we have to add her US SSN number here even if she is a full time resident in the UK? Since I am filling out this form on her behalf (she's under 18), I want to make sure I am filling things out correctly. I don't want anything to come back to her at a later date. Thanks in advance
Posted Wed, 23 Oct 2024 16:07:29 GMT by HMRC Admin 10 Response
Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances. 

 
Posted Wed, 23 Oct 2024 17:14:04 GMT by MintyLeaf
Thanks for your reply. Where can I access self-service information about her status? Thanks!
Posted Wed, 30 Oct 2024 11:37:44 GMT by HMRC Admin 20 Response
Hi,
Please refer to RDR3 Statutory Residence Test
Thank you.

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