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I left the UK on 05/08/2022. According to the SRT, I am a UK tax resident for the tax year 22/23. I also meet the criteria for the split year, starting my overseas part on 06/08/2022 when I started my full-time overseas job in Spain.
I need to fill out the document W-8BEN because I receive dividends from the US. In that document, I need to certify that I am a tax resident within the meaning of the income tax treaty between the United States and a given country. However, I don't know if I can certify that I am a tax resident in the UK within that context because I am finding conflicting information:
- I read the tax treaty between US and UK. The Residency section (Article 4) states the following: "This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State..". I need to pay taxes on my worldwide income until 06/08/2022. Then I am taxed only on my UK income (overseas part).
- On the other hand, the HMRC document RDRM12020 says "Split year treatment will not affect whether the individual is regarded as UK resident for the purposes of any double taxation agreement.".
Am I a tax resident in the UK according to the tax treaty between UK and US or does the split year treatment disqualifies me?
Also, in the document W-8BEN, I need to fill in my permanent tax residency address (line 3). However, when I left the UK I ceased to have a permanent home in the UK. What is my tax residency address? In Spain I am still not considered a tax resident.
Following up on that; would HMRC emit a residency certificate or residency letter of confirmation stating that the person has been a UK tax resident for the whole year in question (including the overseas part of the year)? If so, when could this be requested? At any point in time once the residency criteria have been met for the tax year or at the end of the tax year (April 2023)?