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Posted Wed, 22 May 2024 10:55:35 GMT by raghusn Srirangam
I am trying to check if I meet the requirements to be considered a treaty non-resident in UK for 2023-2024, and to know about the procedure to file a tax return. Any help will be greatly appreciated. 1. I am a naturalized UK citizen originally from India. I am 70 years old and retired from active work. I have been living mostly in my ancestral home in India since 2019. 2. I came to UK in August 2020 but could return to India only in September 2021 due Covid travel restrictions and considering the additional risks in travelling due to my age. 3. My wife lives and works in UK and owns a house. Due to this, while applying the sufficient ties test, I meet the family and accommodation ties and in addition the 90 days tie due to my long stay due to covid. 4. During the last 5 years after moving to India, I have stayed in india for 1241 days and 584 days in the UK, of which 376 days are due to covid. Since 2019 I am considered Indian resident according to Indian tax laws and have been submitting my tax returns there as applicable. 5. I believe I qualify as a treaty resident of India according to the DTAA provisions since, between India and UK, the former ranks higher as my centre of vital interests and is my habitual abode. 6. My question is, while filing my UK tax returns, which forms I should fill to bring out my intentions about the treaty residency clear and transparent? My apologies for the long post. Any help to point me in the right direction will be greatly appreciated.
Posted Fri, 24 May 2024 15:25:44 GMT by HMRC Admin 13 Response
Hi raghusn HMRC cannot advise you on your residence status as this is for you to determine based on the guidance available Thanks

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