Prof Rogers

Many thanks. What I read on that link that would apply to me is ..... "There may also be limited situations where an individual who comes back to the UK to deal with a sudden or life threatening illness or injury to a partner or dependent child, can have those days spent in the UK ignored under the SRT subject to the 60 day limit." So .... if my lone elderly parent, to which I am the only child & POA was struck down by illness eg Cancer, Stroke etc .... I would be allowed 60 compassionate days by HMRC? Subject to what? A letter from a Doctor? Is there another channel I can go down to get specific advice. That link was useful, but not concrete.

Hi, following up on this one with a more detailed scenario.... If someone was abroad and they sold say crypto tokens or shares (as a non tax resident of UK) and the gains went direct from the crypto exchange to a UK Bank Account ..... I am guessing that this would still be seen as a gift, for the reason that the taxable event is the actual sale of the token/shares, NOT the bank transfer of the gains. Thanks.

Seems a pretty basic principle that I am asking about but ok.

Hi. I was thinking of a scenario where someone is a non tax resident of UK, is living overseas and due to sensitive ties is only allowed say 45 days or 90 days in the UK every year without jeopardising their Non Tax status. However what if (like me), they were an only child and a parent living in the UK was struck down with illness eg Cancer which resulted in that person having to stay in the UK longer than their days allowance. Do HMRC make any allowances in such circumstances? If so I would be grateful for information. Many thanks.

Hi. Just so I understand the 5 year rule a little better for being a UK Non Tax Resident, I have created this simple example. (We will presume in this example that I am correctly following the UK sensitive ties rules for spending the appropriate number of days in the UK. So .... lets say I live 6 years overseas as a non UK tax resident, but I make a £1m Capital Gain EVERY ONE OF THOSE YEARS = £6m. I then choose to RETURN to the UK on Year 7 as a tax paying resident. In theory would my CGT bill be £0?

Thanks for your comments Clive. Yes I had read about the availability aspect of the accommodation tie. I should have elaborated. My plan would have been to transfer property to one of my children and then never spend any nights there again. I was assuming that by doing that I would lose the accommodation tie. In relation to your second comment, as said property is currently my and my wife's primary residence I presumed that this would not come under CGT if I was simply transferring it to one of my children after I had left.

Hi. If someone is living permanently overseas as a non UK tax resident, are they allowed to send monies obtained abroad to their UK relatives, which would be UK bank accounts, without any tax repercussions? Thanks.

Hi HMRC. I have been looking into going abroad and becoming a Non Tax Resident of UK in order to realise Capital Gains. As I have 3 "Sensitive Ties" I believe I would only be allowed 45 days a year in the UK. (I have my spouse, my house and 90 day tie). My question is: Would it be as simple as transferring my house to one of my children to give myself 2 "Sensitive Ties", and then I would be allowed 90 days a year in UK? Or are there any rules or caveats to this that would forbid me? NB Once the 90 day tie dropped off (after 2 years) I believe I would then be allowed 120 days a year in UK (with just the 1 tie... spouse)? I also understand that I would have to comply for 5 full tax years after the year in question of realised Capital Gains in order to legally and correctly avoid it. I appreciate any guidance you can give on the house transfer issue ... AND if I have got anything above wrong. Many thanks.