Sascha

Hi, I am currently living and working in the EU and am a EU citizen and only tax resident in the EU as of now. I will move to the UK in February and start having my only home and work there and therefore at some point will be UK tax resident. The SRT tells me I am not a tax resident for the Year 2023/24. Which statement in the HMRC Starter checklist would be the correct one for me: Statement A: This is my first job since 6 April and since the 6 April I've not received payments ... (since I never had a job before in the UK) Statement B: Since 6 April 1 have had another job but Ido not have a P45. (since I had a job in a different country) Thanks! Regards Sascha

Thanks for the clarification. I do not meet any of the automatic overseas test, nor do I meet any of the automatic UK tests nor the sufficient ties test. Therefore, I will not be considered a UK tax resident for the tax year. In that case, I do not have to look into any split year considerations. Is that correct? Thanks Sascha

For the second and third automatic UK test, periods of time are in question. - there is or was at least one period of 91 consecutive days when you had a home in the UK (second) - you work full-time in the UK for any period of 365 days, which falls in the tax year (third) Are those periods also projected into the future? If I move to the UK and start working there in February, I will have at a certain time 365 consecutive days if I stay in the UK and for sure will have 91 consecutive days a home in the UK if I stay there, but I can't tell yet at the end of the Tax year. the 365 days of work period I wont be even able to tell in Oktober when the self assessment would be due. Therefore the question: Are those periods only projected into the past or also into the (unknown) future and would I then have to do a second self assessment? Regarding the split year: this would only come in consideration if the SRT would render me a UK tax resident, is this correct? Thanks Regards Sascha

Hi, I am a German citizen and plan on moving to the UK in February. I will have a job in the UK and plan to stay there fore a longer period of time (several years). Since my move happens in February I wont be in the UK for more than 183 days for the tax year 2023/24. In Germany the tax year starts on 1st January and ends 31st December. Therefore my time up to 31st December 2023 I will be a German tax resident and from 6th April 2024 I will be a UK tax resident, but what happens to 1st January to 5th April 2024? I will neither be in Germany for more than 183 days in the tax year 2024 nor in the UK for the tax year 2023/24? Thanks already for your support! Regards Sascha

Hi, I understand that inheritance tax is payed by the estate (at least in the UK that is how it works) and only the remaining amounts are payed to any eligible people after this tax is deducted. In that way if someone inherits something all tax is already payed (assuming no gifts have been made beforehand). I am a German citizen living in the UK and being a UK tax resident and might inherit from my German relatives some time in the future. This might be property but also cash. How will this inheritance from abroad to me be taxed and how do I need to declare it? Especially since the property will never be "brought" to the UK. Thanks!

Hi all, I am a German citizen and will move to the UK on a visa and start a full-time job there at a British employer. I will therefore be a UK tax resident and pay tax and NI in the UK for that job. I currently have a marginal part-time job (called mini job from a tax perspective) here in Germany which can be done fully remote and which I plan on keeping when moving to the UK. In Germany those mini jobs (going up to a monthly wage of formerly 450€ now 520€) are tax free (and in most cases free of social security contributions) for the employees. The employer pays a fixed tax rate and social security contribution the the Bundesknappschaft in Germany. The money from such mini job does not count towards my taxable income in Germany (e.g. do not push me into a higher tax band) and is not mentioned in any of my tax reports here in Germany. If I know move to the UK, do I have to report the (in Germany tax free) income to HMRC and if so in what way would it be taxed? Thanks already for your suggestions and answers Regards Sascha