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Posted Thu, 13 Apr 2023 14:15:44 GMT by Federica Pojaga
HI, I am a British and Italian citizen. For the last 30-odd years I have lived in the UK and worked as a freelance translator. I would like to know what my UK tax position would be if I was to spend part of my time in Italy (where I co-own a family home with my brother) and part in the UK where my daughters live. Would I be able to claim residence at one of my daughter's address (as I would be staying there while in the UK)? I looked through the HMRC info on working/moving abroad but did not find anything that mentioned freelance work. My clients are from different countries but I get paid in pounds and always have been filing my Income Tax Return (through an accountant) in the UK. Thank you!
Posted Wed, 19 Apr 2023 12:35:41 GMT by HMRC Admin 25
Hi Federica Pojaga,

You would need to consider your residence position in the UK.

 Please have a look at the guidance  here:

Residence, domicile and the remittance basis: RDR1

And the tests here RDR3:

RDR3 Statutory Residence Test

If you are treated as resident in the UK for the full tax year, then as you have lived in the UK for more than 15 of the last 20 years, you are resdient and deemed domiciled.

This means that your are taxable on your world-wide income arising while you are resident in the UK.

Thank you. 

 

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