Frenchie75

Hi all, Thank you for taking the time to answer. I will be honnest, this is still pretty unclear to me and the lack of proper clarification from HMRC Admin 21 leads me to believe there is room for interpretation, which is quite concerning. Would someone from HMRC have the kindness to clarify whether DTAs override the SRT ? Or whether SRT remains the main reference when assessing residence as suggested by Clive? This, coupled with the outstanding difficulty to register for Self Assessments or even get paper forms, makes the whole experience extremely complicated. This makes it even stressful as penalties for late returns are very high regarding foreign income (see below). In fact, I understand penalties are a % of the tax liability (100% to 200%). But HMRC never specifies whether it applies to UK taxes before or after tax credit (as in, what is factored in to avoid double taxation). For instance; - Assuming I owe £1000 before tax credit - Assuming the tax credit enabled by the DTA is £1000, hence leading to a £0 liability -> Would I be paying a £0 or a £1000-2000 penalty? The latter would seem quite unfair and crippling for one's finances.

Hi, I am a French citizen who had lived and worked in the UK for two years before going back to France. I have been earning French foreign rental income above the £2000 threshold which have been taxed in France and was never transfered to the UK. As such, I would like to clarify my past residency and whether I needed to complete UK self-assessments. Could anyone please confirm the following? 1) The France-UK DTA overrides the SRT. Therefore, I am only refering to the France-UK DTA. 2) In determining one's residency, article 4 from the France-UK DTA states: "For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature". ->As I am liable to pay taxes in France based on the fact that I manage property from this country, from a French address where I kept going back regularly, I understand I was still a French resident ->As I paid taxes in the UK based on the fact that I lived and worked there, I understand I could also have been a UK resident. Therefore, I need to refer to the next article from the DTA. 3) "a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him" -> I do in both countries 4) "if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests)" -> France is where 95% of my assets are located. It is also where my parents, friends and professional network are. Therefore, I should only be considered a French resident. Based on this conclusion, I did not need to fill the Self Assessment and was not liable to pay taxes in the UK apart from the income that originated from there (my former salary). Could anyone please confirm whether this is correct? Source: https://assets.publishing.service.gov.uk/media/5a80112ced915d74e33f840a/france_dtc_-_in_force.pdf