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Posted Wed, 25 Sep 2024 15:33:58 GMT by Tomas French
I'm a UK resident (leave to remain) and been a UK tax resident for the last 2 years, working as self-employed. I also act as resident director for two UK companies. I'm moving to Akrotiri with my partner who is in the British Army. We will be living on the base and I will be working from home. I will also hold board meetings and manage the two UK companies from home at the base. Will I still be considered a UK tax resident and be required to file my self-assessment? Regarding the companies, will them too be considered by HMRC as companies managed and controlled from the UK (thus considered as UK tax residents)?
Posted Fri, 04 Oct 2024 06:43:06 GMT by HMRC Admin 25
Hi Tomas,
The tax treaty between the UK and Cyprus gives the UK the right to tax government service of which military service is part of.
Your partner will be treated as UK resident for his military employment income and will continue to pay UK tax and NI on this.
Any other non government income would be taxable in Cyprus.
You on the otherhand will be non UK resident and taxable on your self employment and directorships in Cyprus.
The fact you may be residing on a UK military base, does not matter.
The base is still in Cyprus.
Thank you. 
Posted Fri, 04 Oct 2024 13:15:19 GMT by Tomas French
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