Scott Allardice

So, to confirm, the ‘TCTM02050 - Entitlement: Residence rules: Crown servants posted overseas’ (referred to in your reply) takes precedence over the ‘RDR3 Statutory Residence Test’ when determining my tax residence?

I am the spouse of a crown servant who is serving in the Armed Forces in Germany. I live in Germany with my partner under the North Atlantic Treaty, Statement of Forces Agreement, which provides me a temporary residency permit exemption. Since arriving in Germany, my partner and I have declared that we have a UK tax residency for Common Reporting Standards to our UK bank. We also acknowledge that we can access UK tax credits per TCTM02050 - Entitlement: Residence rules: Crown servants posted overseas. As the spouse, I have recently begun temporary work in Germany and pay German tax on that income, which is then transferred to a UK bank. However, when I use the UK RDR3 residency test owing to this new employment, I thus appear to have a German tax residency in view of HMRC, which potentially contradicts my status of UK tax residency for CRS and TCTM02050. Furthermore, my situation does not appear to be recognised by the double taxation agreement between the UK and Germany. Therefore, I have two questions: 1. Is my German-taxed income, which is paid into a UK bank account, liable for UK tax as overseas income? 2. Does this income need to be declared in a tax return?