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Posted Mon, 25 Apr 2022 16:58:32 GMT by Eugene LI
Hello Because I have read the British official guidelines on the Statutory Residence Test, I still don't quite understand it, and I don't know if our family has become a tax resident. Our family arrived in the UK on 12th January and rented a UK home on 7th February. Before that, we have been living in the property under my mother's name (self-occupied, now it is vacant). My work situation, from 2021 to 2022, has been unemployed in Hong Kong. Start working in the UK on 2 April 2022. My brother's work situation, from 2021 to 2022, I will work in Hong Kong until around the end of November 2021, and then I will be unemployed. Start working in the UK on 2 April 2022. My mother's work situation, from 2021 to 2022, she will work in Hong Kong until around the beginning of December 2021, and then she will be unemployed. Now, because she will be 65 years old on April 23, she plans to retire early, not working for the time being, and is also withdrawing MPF in Hong Kong. In this case, do the three of us need to file taxes from April 6, 2021 to April 5, 2022? Thank you very much.
Posted Tue, 03 May 2022 13:55:50 GMT by HMRC Admin 19
Hi,

In order to establish if you need to complete a UK tax return in the tax year of your arrival in the UK, you will each need to do the Statutory Residence Test.

RDR3 Statutory Residence Test

If there are any particular questions you are unsure about, you can post this on the forum or phone us on 0300 200 3311.

You may also find the guidance on leaflet HMRC 6 helpful:

Residence, domicile and the remittance basis

Thank you.

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