Stephen McKenna

Again, I am just looking for a simple answer: ignore anything about rental income or any interest, etc - my question is purely about the dividends. If I take dividends this year and I am a non-tax resident for the whole of 23/25, will I be due any tax either this year or in the following tax years? - https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12700 It's this bit of advice that is confusing me and makes me believe that the dividends I take this year will not be due any UK tax as the dividends are from a close company and are taken based on monthly profits (post departure profits)

Ok, so there is no split-year treatment for 23/24. What would this mean for my tax liability for the dividends taken in the 24/25 year? Would this mean that my rental income would be taxed as normal but that dividends would be disregarded income and non-taxable?

I have tried reading up on this myself and paying for advice from a personal tax accountant, but I still can't seem to get a straight answer. So, I am hoping the community or someone from HMRC can clear this up for me. I am a director of an LTD company, and I left the UK last year (Aug 2023) and plan to return to the UK after 5th April 2025 - Meet automatic test to be considered a non-tax resident for tax for the full 24/25 year - Looking to claim split year treatment for 23/24 (left the UK Aug 23’) - This means I would be deemed a temporary non-resident for this period as it is less than 5 years - Income taken in the form of monthly dividends and no salary - The business has almost no costs/overheads, and all remaining profits are taken as dividends each month (no profits are left in the business) - All profits/dividends taken should be considered post-departure profits for this purpose - Income for the period also includes some rental income - I plan to return to the UK fully in the 25/26 tax year (post April 5th 2025) Will my dividends or rental income spanning 1st August 2023 to 4th April 2025 be subject to UK tax?