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We are actually struggling to decide whether we will be deemed residents in the UK for tax purposes in 2022/2023 year in our situation, but this significantly affects our budget planning for the near future... And therefore whether we will have to file self assessment tax return next year.
Could you please advise which organization or who can help to assess our status, because we are afraid to make a wrong decision? Only tax consultant can help with that?
Could you please help me to clarify my family situation. After reading lots of articles on gov.uk site and passing the Statutory Residence Test my wife and I are still not sure if we are the tax residents for 2022/2023 year.
We are a Ukrainian family of 2 adults and 2 children 5 and 8 years old moving to UK under Ukraine Sponsorship Scheme (Homes for Ukraine).
And we are planning to arrive in the UK at the middle of October this year (meaning we will spend less than 183 days in 2022/2023 tax year). Then we are going to rent an apartment for a long term (6 months or 1 year at least), send our children to school and both continue working remotely from the UK for Ukrainian IT companies.
So that, we should be able to pay the rent and take care of our family (without applying for Universal Credit or any other benefits).
1. We are uncertain of understanding most of the ties. According to the https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11520 we could have no more than one tie to be non-residents in current tax year. And we understand that we will have at least Accommodation tie because of long-term renting.
1.1. Will we have Work tie if we work remotely as software developers for Ukrainian companies (using our laptops in a rented apartment in the UK) and receive money to our Ukrainian bank accounts?
1.2. Will we have Full-time education of children and the family tie if our children go to school in the UK?
1.3. Will we have Country tie if we spend about 2 months in Ukraine (April, May), then 4-5 months in Bulgaria (we are currently here) and up to 6 months in UK in the current tax year?
2. And our main question is whether we will be tax residents in 2022/2023 tax year taking into account our situation?
If not, then should we file a Self Assessment tax return or any other application to HMRC?
Are there any special conditions for Ukrainians fleeing from war and still working remotely for current employers outside of UK (Ukrainian companies mostly)?
Sorry for the long description of our situation and many questions, but at least I tried to structure them in a good way.
Thank you in advance.