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  • Hong Kong Employer

    Hello there, I have moved to the UK from Hong Kong and since the move, I continued to work for my HK employer remotely in the UK until now. My HK employer has no business nor established any office in the EU/UK and also not planned to have any in the future. My question is, in such situation, does my employer require to setup a business in the UK because and solely because I am working in the UK for them remotely? Will there be any permanent establishment risk as such the company may have "activities" in the UK to create a taxable presence from a corporate tax perspective? And to clarify again, I am not here to explore and look for business opportunity in the UK and solely and remotely working on Hong Kong business operations. And also, since I get paid to my HK bank account (HK employee contract), but as a tax resident, I will also need to handle the PAYE using the DCNI scheme on my own, which is something that my employer does not need to involve. Please help to clarify. Many thanks
  • Family Ties

    hi there, I have a question regarding family tie: I moved to the UK with my family (wife and daughter aged 16) in Dec and by the end of tax year (Apr), I would have stayed in the UK for 103 days. We were not tax resident in the previous 3 years, we will all need 3 ties to be tax resident in the tax year. We rented a home here, so we surely have the accommodation tie. I have a work here so I also had the work tie, but my wife is a full time housewife, and do not have work tie, 90 day and Country tie, so she's not a tax resident. My daughter went to school as a full time student in Feb, and since we only moved to the UK in Dec, mathematically, she spent less than 21 days in the UK outside term-time. Having said that, do I have the family tie? Is my daughter also consider as resident? Thank you.
  • RE: Split year treatment

    Thank you for your reply. And can you also confirm that in the example above, the tax rate band is Basic Rate as only the income after being an UK resident is counted (GBP50,000)? Thanks
  • RE: Split year treatment

    hi Admin, Thanks for your reply. Having said that, based on the example, I am reporting GBP 50k of my overseas income after being a UK tax resident, and I am still entitle to the 12570 allowance. And the income is between £12,571 and £50,270, so it's Basic rate band. Therefore, £50,000 - £12570 = £37,430 (taxable amount) And my tax due shall be £37,430 x 20% = £ 7,486.00, right? Thank you.
  • RE: Split year treatment

    hi HMRC admin, I have a similar question that, if I am qualified for the split year treatment in the current tax year, assuming that my entire income for the tax year before becoming a tax resident is GBP 80k and my income in the UK is GBP 50k after becoming tax resident (i.e. total GBP 130k in the current tax year). I understand that I will only need to report the 50K income to HMRC, correct? And if so, my tax rate band this year should be Basic (20%) for this year, or it should be consider as higher rate band (40%)? thanks