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Posted Tue, 20 May 2025 12:15:55 GMT by jgray2023
I currently have a NT tax code, and I work full time in the Netherlands. I am registered with the Netherlands as a tax resident and I am taxed on my euro/netherlands salary by the Dutch government. I have moved a lot of my possessions back to the UK to my parents house, and I am wondering, is it possible to be a tax resident in the UK as well as the Netherlands, at the same time? The reason I ask is that before I left the UK several years ago, I had a stocks & shares ISA. Since I left the UK and was no longer a UK resident, I know I'm not allowed to contribute to the ISA anymore. However, if I was to visit home enough from the Netherlands, I could potentially visit the UK more than 90 days and become a tax resident this way. Would I be allowed to be a tax resident in the Uk and the Netherlands simultaneously, and if so, is it allowed to contribute to an ISA when you are a dual tax resident?
Posted Tue, 20 May 2025 15:05:48 GMT by Clive Smaldon
Not HMRC, you can be tax resident in more than one country at the same time, and hundreds of thousands of UK tax residents are also tax resident in another country at the same time in any given year (its one of the reasons DTA's exist)...anyway, yes, if tax resident in UK you can contribute to an ISA regardless of tax residence elsewhere.
Posted Tue, 20 May 2025 15:13:17 GMT by Clive Smaldon
...I hit "post" before I'd finished...that was the good bit, the more difficult bit...if you are SRT tax resident in the UK, you then become liable to tax on your worldwide income here also, i.e. UK tax on income from all countries, and as resident in more than one country youd need to determine "Treaty" residence (article 4 DTA) to establish where sources that are ONLY assessable in one country are taxable, here or elsewhere, and where sources that can be taxed in both countries, which takes precedence and which you then claim tax credit. Seems a lot of work and hassle each year just for an ISA?
Posted Wed, 21 May 2025 09:31:41 GMT by HMRC Admin 21 Response
Hi "jgray2023,
You can only be considered tax resident in one country and it would fall down to the tiebreaker questions if you could meet the conditions for dual tax residence.
If you then become UK tax resident you can have an ISA but you would also be liable to tax on your worldwide income.
Thank you.
Posted Wed, 21 May 2025 09:39:05 GMT by Clive Smaldon
You can only be considered TREATY tax resident in one country...you can be SRT tax resident in numerous countries in any tax year.

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