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Hi HMRC Admin, You mentioned "UK tax residence for the whole tax year". Does the word "whole" have any specific implications? For example, if my wife moves to the UK in July and becomes a tax resident from that point onward under split-year treatment, would she not count as a family tie for me for that tax year because she was not a tax resident for the entire tax year? Please clarify. Thank you.

Dear Sir/Madam, Regarding the family tie for determining UK residence status: If an individual is automatically considered a UK tax resident under the automatic residence test in the same tax year, does his spouse (who does not meet the automatic residence test) have a family tie by default if she spend sufficient time in the UK? I am seeking clarification on whether the automatic residence test outcome for one spouse affects the other’s family tie status within the same tax year. Thanks

Hi, I’ve moved to the UK, become a UK tax resident, and work remotely from the UK for an overseas company under a service agreement. The service charges are paid into a foreign bank account. Is this income considered UK income or foreign income for tax purposes? Thanks