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Posted Tue, 27 Jun 2023 13:24:38 GMT by
My home is in Canada. I am a resident of Canada under Canada's tax laws. I work on a ship in UK waters in the offshore oil industry. I alternate between working 1 month on the ship, and 1 month time off in Canada. My colleagues told me that my accommodations on the ship make me a UK tax resident. I reviewed the residency article in the Canada UK tax treaty. I believe that I am a Canadian resident and not a UK resident, because of the tie breaker rules in that article. Do I self assess in the UK as a UK non-resident or a UK resident? Has HMRC published any guidance on this?
Posted Fri, 30 Jun 2023 09:18:38 GMT by HMRC Admin 20
Hi John Connolly,

If you consider yourself Canadian tax resident you will file your worldwide income in Canada.

Thnk you.

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