Part-year tax filing in UK for new USA permanent resident

My wife became a USA green card holder on 25 May 2022. She was substantially present in USA through 2022 and has filed USA taxes for 2022 as a result. Does she need to file part year taxes in UK from April 6 to May 24 2022? Although she has filed taxes previously in UK she does not pay tax as she only has state pension, small dividend income & bank interest as annual income. She did file in 2021/22 tax year in UK with no tax payable. Grateful for your advice on how to proceed as I have prepared her UK taxes for last 7 years. I have not handled a part-year filing if that is what is required. I am using TAX-CALC software. I am still resident in UK & have already filed 22/23 tax return with HMRC.

Hi,

Your wife will need to review the guidance at RDR1Residence, domicile and the remittance basis: RDR1
Your wife will also need to take the tests at RDR3 RDR3 Statutory Residence Test to determine if she is considered resident or not resident for the 2022 to 2023 tax year.  
If she is considered not resident, then a tax return will not be required unless there are other criteria that would require one.  
There is a tool to check if a tax return is required at Check if you need to send a Self Assessment tax return

Thank you
 

Is it possible for me to make an appt with someone at HMRC to discuss my wife's situation as I am her tax preparer, If so, how do I do that? Grateful for your advice.

Hi Hexham78 Retired,

Any queries would need to be made with our Income Tax department, your wife would need to give authority for you to speak on her behalf.
Either on the telephone call or in writing. Income Tax: general enquiries

Thank you.
 

Thanks. I have used RDR3 & believe that my wife is not resident. I have to check remittance etc yet. I note your comment re needing her permission to speak on her behalf. Thanks for your help.

I have used RDR3 & my wife does not meet either of the Automatic Overseas or UK Tests for SRT. As she was only in UK for 20 days in 2022/23 she needs to satisfy at least 4 of the Sufficient Ties Tests to be considered resident in UK. She only meets 3. These are as follows: Family Ties - yes - Spouse(myself) Children - no - no children in UK - daughter lives in USA - aged 43 now Accomodation - yes - 20 days in UK in 22/23. Work Ties - no - retired - has not worked in UK for well over 20 years. 90 Day Tie - yes - in 20/21 & 21/22 Country Tie - no - only 20 days in UK - rest of year in USA. Grateful for your confirmation that she is not UK resident. She gained Permanent Resident Status in USA on May 25, 2022 - she is dependent on my daughter who lives in Texas. You mentioned other criteria that would require a tax return for 22/23 - what are they? Thank you in advance for your help.

Hi Hexham78 Retired
Sorry, but HMRC cannot comment on your residence status as that is for you to determine based on the guidance available.
With regards to criteria for a tax return, please refer to:
Self Assessment tax returns
Thank you. 

Thanks. It is disappointing that you cannot provide any view on SRT status but we will proceed & probably get professional advice to make sure we do exactly what is required. As you guided earlier, I am getting a letter giving me the right to represent my wife in any discussions with HMRC. That should be here shortly. I will resume posts if & when required.

I wish to get proof of registration of 4 gift trusts opened in May 2015. The organisation has told me to contact HMRC. I can see that this service is offered but I cannot use my normal tax id. Could you please give some info on how to register so I can use your online service. I found your help on previous posts above most helpful in determining my wife’s tax residency status using STR tests. Thanks 

Name removed admin .

Hi Hexham78 Retired,
You can get proof of registration here:
Manage your trust's details
To use the online service, will require that you obtain a personal government gateway user ID and password.
You can do this here:
HMRC online services: sign in or set up an account
If for some reason, you cannot obtain this, you would need to contact the trust helpline:
Trusts
Thank you. 

Thank you. I will give it a go!