Residency status

Next year my son plans to go to Australia on a working visa. Each year he is to receive money from a foundation in Austria. To get this he needs a certificate of residency from HMRC So my question is, will there be any obstacles when he applies for this next year? Thanks

Or should he just pay the full amount of tax in Austria and avoid the pain of applying for a certificate of residence stamp? This seems to be difficult to complete even when you are physically in the UK

Hi HMHB MCDONALD,
Sorry but HMRC cannot comment on future events as legislation and/or events may change.
Thank you. 

 

This will be the situation come January in 4 months time, so not in the distant future This is related to receiving a dividend from a foundation he is to receive. If I were in the situation of my son being in Australia in a work visa today would he be able to get a certificate of residence for the UK, or would the legislation not allow this?

Hi,

Certificates of residence can only be issued where a UK tax resident individual has a foreign income or capital gain and cannot be for a future date.  Where there is no foreign income, but

there is a tax implication, we can issue a letter of confirmation of residence, again not for a future date.  Where there is no tax implication or foreign income, it is up the individual to find out

what the overseas authority will accept.  See link below:

How to apply for a certificate of residence to claim tax relief abroad

Thank you.

 

Hi,
He will pay tax in the country that he is considered tax resident, his residence is for him to determine - RDR3 Statutory Residence Test
Thank you.