DTA vs. SRT - is notification required?

Hello. Scenario: a person was UK resident through one of the SRTs, and also resident (and domiciled) in another country. The person has income only from that other country. The person has no UK income. If the DTA in place between those two countries ultimately (through the tie breaker tests) determines them to be resident in the OTHER country and NOT the UK, do they need to file a UK tax return? Does the DTA override the SRT? Thank you.

Hi taxqueries2024,
If, having taken into account both the SRT and the relevant DTA, an individual with no UK income is deemed non-resident in the UK in a given tax year, then they would not be required to submit a UK tax return.
However, if there is any doubt about the individual's residency circumstances (eg  dual residency) they should register for Self Assessment and complete the Residency and Foreign Income pages.
Tax on foreign income
Thank you. 

Where you have said “If …an individual with no UK income is deemed non-resident” ; can you please confirm that a person will be deemed non-resident if the treaty tiebreaker deems them to be resident in the OTHER country, ie treaty non resident. Thank you.

Hi,

The statutory residence tests will determine whether an individual is non-resident.  If the tie breaker deems them to be non-resident in the UK for tax purposes, then they take that position.  

The residence test of another country would need to be considered, for them to be resident in another country.  it's not for HMRC to decide that.

Thank you.

Hello I understand that the SRT is the first port of call as to whether someone is UK resident for tax purposes. However, if the person is also resident in another country, and the DTA tiebreaker test in article 4 determines that ultimately the person is resident in the OTHER country, is the person then deemed to be non-UK resident for tax purposes as a result?

Hi taxqueries2024,
HMRC cannot advise you on that as your residence is for you to determine based on the guidance available.
Thank you.