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  • RE: Gift Aid donations and tax relief

    Hi Lam, Basic tax relief (at 20%) is obtained at source i.e. you donate £80 (net) and HMRC donate £20 (the tax paid on the net) giving a gross donation of £100. Higher and additional tax relief will be claimed through your tax return - you would include £100 in the gift aid section and the higher rate and additional rate tax bands will be increased. This translates to more of your income being subject to the 20% and 40% band.
  • RE: Can i stay outside UK for more than 6 months in a Tax year and still UK tax residence?

    Hi Anand, Based on you being in the UK for 3 months in each tax year, it is likely that you will remain a UK tax resident throughout the 2020/21 & 2021/22 tax year. I would suggest that you seek India tax advice to confirm your resident status and whether any of your income should be taxable in India. This my prompt further action from a UK side too so you may need to engage with a UK tax adviser.
  • RE: Exceptional circumstances - UK days vs. UK Workdays

    Hi Redwings, To confirm, a UK workday cannot be discounted even if it was exercised under exceptional circumstances. A UK midnight can be discounted if you were present in the UK under exceptional circumstances.
  • RE: Remittance Vs Arising Tax basis

    Hi Shivan, To clarify, it is the 8th year of residence that you shall be subject to the remittance basis charge. Providing that you were not a UK tax resident prior to December 2014 and that you became a UK tax resident from the point of relocation, then you may file on the remittance basis for the 2020/21 tax year as this will be the 7th year of residence - 14/15, 15/16, 16/17, 17/18, 18/19, 19/20 and 20/21. From the 2021/22 tax year, you will have to either file on the arising basis or pay the remittance basis charge.
  • RE: Residency Status

    Hi Tommy, Did you spent more than 30 midnights at the home in England during the period from 6 April 2020 to 5 April 2021 (2020/21 tax year) and / or 6 April 2021 to 5 April 2022 (2021/22 tax year)? The home test stipulates that you must spent 91 midnights at the home, 30 of which midnights fall within the tax year in question (i.e. the 2020/21 or 2021/22 tax years) and during the 91 day period, you must not have a 'home' overseas. Emma
  • RE: SRT, split year treatment for retired arrivees.

    Hi Tassie, As a retiree, you could still split the year under Case 4 or Case 8. I would have a read of these conditions and let me know if you have any questions. Emma
  • RE: Claiming working from home allowance

    Hi Vipa, Employment pages - Box 20. Emma
  • RE: Residency Status

    Hi Tommy, Can I confirm whether you are asking would a rental property constitute a home for UK tax resident purposes or whether on the basis of the facts, you would meet the conditions of the home test under the SRT from 16 Dec 2020 to 27 July 2021? Emma