james h

Tax year 2023/24 I am non-resident for tax in any country during tax year 2023/2024. I Do not qualify for residency under any countries residency test. Where do I pay tax. (for information - I am UK citizen)

Hello, thanks you reply. Maybe I address my question to this current tax year. A uk citizen shall not pass the threshold required to become tax resident in any of the countries they have stayed in throughout the tax year including the UK and therefore they appear as "non-resident for tax" in all countries based on each country's residency test (including the UK and including the UK's RDR3 Statutory Residency Test). Is there a general accepted agreement that such a person would generally fall within the UK tax jurisdiction mainly on account of the UK citizenship or is that person not liable for UK tax on overseas income? Note - the only alternative I understand (if the UK does not claim to be the jurisdiction for taxation) is that person does not pay tax anywhere - which does not appear correct but maybe unavoidable - and that is why I ask the above question.

Hello, I am requesting assistance for a possible scenario occurring where a UK citizen who is already non-resident for UK tax/non-domicile may take a (part-time) consultancy role which is not specific to any individual country location. It is feasible for that person to become "non-resident for tax purposes" in all countries (including UK) for the period 2024/2025 (for various reasons). If a UK citizen does not qualify for tax residency in any country (including UK) then, under these circumstances would it be generally accepted/recognized by UK (and possibly other countries) that the person would probably fall within the UK tax jurisdiction mainly on account of the UK citizenship? If the above is consider the general understanding, that the person would be subjective to UK taxation, then I have a few follow-up questions: 1) Would the country location of the bank account where the remittance payment is made or the country where the Client is based have any influence on this generally accepted decision? 2) Would the remittance payments also be subjected to NI? If yes, would such payments contribute towards a "qualifying year" for state pension (as no employer's payments are made)? 3) Would it be possible for that person to contribute to UK private pension/SIPP up to the annual allowed limit if applicable (understood currently to be £60,000), in a similar way to either salary sacrifice payment or benefitting from the tax relief on the contributions? 4) Would it be possible for that person to contribute to UK ISA up to the annual allowed limit (understood currently to be £20,000 for shares ISA)? 5) Would it affect that person's tax/domicile status in future tax years (having meaning that he/she was resident in the UK for tax for 2024/25 - even though officially they would not be according to HMRC guidelines) or would they still be consider for that year as being non-resident for tax? Thank you