Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 17 May 2023 05:42:21 GMT by
Hi admin There is a residency test where I can check the residence status. There is a question about how many days I stayed in a certain tax year but there is no question wether I stayed continuously 180 days or with intervals. My question is , does it influence on residency status wether to stay 179 days continuously or with certain intervals. Thank you
Posted Tue, 23 May 2023 13:52:47 GMT by HMRC Admin 32
Hi,

There is a link at:

Which tax year do you want to check your UK residence status for?

Thank you.
Posted Wed, 07 Jun 2023 14:27:12 GMT by
Hello HMRC, I first arrived in the UK in 2015 and I understand, since then, I have been a UK resident but non domicile which means I am not liable to pay tax on overseas income not brought into the UK. I have earned interest income in India since the year 2017 and this remains in India and has never been remitted into the UK. I understand that since I am a non domicile for the first 7 years since I arrived into the UK, I am not liable to any tax on the interest income arising outside the UK. Also if I am required to pay tax on this interest earned in each financial year and that interest amount earned is less than £2000, then am not required to disclose or pay tax on it. Is that correct? I would be very grateful if you could please advise rather than directing me to any pages online which I find extremely difficult to make sense of which is why I am raising my query through this forum. Many Thanks!
Posted Fri, 09 Jun 2023 16:00:46 GMT by HMRC Admin 10
Hi Brian A
This forum is for guidance only and was cannot comment on scenarios whether specific or not.
We can only direct you to the guidance that is available.
Should you wish specifics, you will need to call 0300 200 3300.
Thankyou.
Posted Mon, 31 Jul 2023 16:22:53 GMT by
Hi HMRC Admin, I'm an Indian national, a UK resident at the moment but non-domiciled. I relocated to the UK from India in Aug 2022 for the first time in my life to stay here for an year on employment Visa. I had foreign income in India which was already taxed and it consists of Salary (Mar 2022 - Aug 2022) and bank interest on Savings, but I never remitted that to the UK and do not have the intention to remit to the UK anytime in future as I'm permanently relocating back to India in 2 months (Oct 2023) which is my domicile country. I received a notice to do self assessment online for FY 2022-2023. Do I still have to declare this foreign income and pay taxes again. Pls. guide me what is the way to avoid taxes on this foreign income. Can I call this all as unremittable income and give the details in the SA ?
Posted Fri, 04 Aug 2023 13:48:33 GMT by HMRC Admin 25
Hi Srikanth G,
If you are claiming the remittance basis, you only report the foreign income that you remit to the UK.
Further guidance is here::
Paying tax on the remittance basis (Self Assessment helpsheet HS264).
You still need to complete the tax return as this is how the remittance basis is confirmed with the SA109.
Thank you. 
Posted Thu, 12 Oct 2023 16:15:47 GMT by sshssh
Could you resolve the contradiction between HMRC Admin 5 "To use the remittance basis, you need to ... to include the amount of income not being remitted to the UK." and HMRC Admin 32 "You only declare the income you are remitting so anything abroad that is not remitted is not included."? When using remittance basis, does income not
Posted Thu, 12 Oct 2023 16:17:28 GMT by sshssh
Re contradiction between HMRC Admins 5 and 32: When using remittance basis, must income that is not remitted be declared? If so, where?
Posted Mon, 16 Oct 2023 14:20:18 GMT by HMRC Admin 18
Hi,

If you are claiming the Remittance Basis, you should only declare foreign income that is remitted to the UK. Any overseas income that is not remitted to the UK should not be declared. See link below:
                                
The remittance basis of taxation

Thank you.
Posted Fri, 01 Dec 2023 14:02:14 GMT by
My Grandson is a French national, born in France and currently 23 years old. He has been studying at university in England since September 2018 and is currently preparing a Phd there and is funded by a scholarship. He has a pre-settled immigration status ( aka limited leave to remain) and will continue to live in the UK for at least another 3 years. I am a British Citizen, born in Egypt, previously resident non-domiciled in the UK, and am currently living in Italy where I have been for 2 years. I wish to donate a substantial sum to my grandson and will declare this sum to the Italian tax authorities for inheritance tax purposes. My grandson will keep these funds in the EU. - Do we also have to sign a deed of gift? Does this donation fall within the 7-year rule in the UK if I am resident outside the UK and have declared the donation to the tax authorities where I live? - Can he maintain this sum in the EU and be taxed in the UK on a remittance basis? If so for how long will he be able to do that ? - Would he have to to self-assess yearly if he does not bring in any sum and has no other UK revenue? Thank you for any light you may shed on this
Posted Mon, 04 Dec 2023 08:04:28 GMT by
Hi HRMC I have been a uk resident for 19yrs and last 5 yrs i lived outside the uk for work purposes but my permenat home always been in the uk and come to uk minimum 3 times a year Would I be considered as dome non dome ? For inheritance tax purposes Thanks for your help
Posted Tue, 05 Dec 2023 13:40:15 GMT by HMRC Admin 19
Hi Syf,

There are no Income Tax implications on the giving or receipt of cash gifts, but you may wish to speak to Inheritance Tax regarding any Inheritance Tax implications.

How Inheritance Tax works: thresholds, rules and allowances

Inheritance Tax: general enquiries

You may also want to review the guidance here:

Overview

Thank you.
Posted Wed, 06 Dec 2023 14:51:41 GMT by HMRC Admin 5
Hi George Botros

HMRC cannot confirm this for you as your domicile and residence status is for you to determine.
Please refer to the guidance here Residence, Domicile and Remittance Basis Manual

Thank you
Posted Fri, 12 Jan 2024 19:52:06 GMT by
I was born in India and has been a tax resident in the UK for the last 20 years. My parents are residents and domiciled in India. Based on deemed domicile rule (Condition B), I guess I am a deemed to be domiciled in the UK. However, as per 5.24 (Working out your domicile) of the below HMRC publication, following flowchart 1 and flowchart 4, I am domiciled outside the UK. The reason being, I have plans to leave the UK in future and I have most of my personal links in India. https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability/guidance-note-for-residence-domicile-and-the-remittance-basis-rdr1#how-does-domicile-affect-your-uk-income-tax-and-capital-gains-tax-liability Could you please confirm if based on the above document and flowchart, can I conclude that I am not domiciled in the UK? Thanks for your response in advance. Regards Som
Posted Wed, 17 Jan 2024 11:01:06 GMT by HMRC Admin 19
Hi,

As you have been in the UK for 20 years you are deemed UK resident and domiciled. You base this on your current position and not your future plans.

Thank you.
Posted Sun, 11 Feb 2024 17:29:44 GMT by
Dear HMRC admin, I have lived in the UK (as a citizen) since 2001. I am planning to move to Saudi Arabia to work full tine in August 2024. I have been working full time in the UK since 2017 without a gap, and for the purpose of my Saudi employment, since April 2024. I am planning to relocate taking up an employment offer, which is likely to be on permeant basis. My query is, although I doubt that I qualify for a non-resident status in the UK, 1- will I have to pay tax on anything I earn in KSA? I don't intend to bring any of my foreign income back to the UK. 2- will I need to file annual self-assessment form? 3- from April 2025, if I don't spend any days in the UK in that tax year, will I automatically qualify for a non-UK tax resident? If so, will I still need to file self-assessment form?? Thanks for your invaluable support.
Posted Thu, 15 Feb 2024 07:19:32 GMT by HMRC Admin 25
Hi memo Mas,
You will need to review the guidance on residence at RDR3 and take the statutory residence tests, to determine your residence status in the UK, for the tax year in which you relocate to Saudi Arabia:
RDR3 Statutory Residence Test.
In future tax years in which you are not tax resident in the UK, any earnings from income or capital gains arising outside of the UK will not be taxable  in the UK.
You may have to complete a tax return for the tax year in which you leave the UK.
It is possible that you will need to complete a tax return in future tax years where you are not resident, but that would depend on your circumstances. You could check the Self Assessment criteria tool here:
Check if you need to send a Self Assessment tax return
To help you determine if a tax return is required.
Thank you. 

 
Posted Thu, 15 Feb 2024 11:23:41 GMT by
Thank you so much Admin 25, very helpful indeed. One clarification - does the relevant period in the Split Year Case 1 refer to the leaving tax year of the one that follows? Thank you,
Posted Tue, 20 Feb 2024 10:46:12 GMT by HMRC Admin 32
Hi,

It is the tax year of departure.

Thank you.

You must be signed in to post in this forum.