Clive Smaldon

Not HMRC, tax acct. https://www.gov.uk/tax-foreign-income/paying-tax , you need to meet all the criteria not to file a return...note, bank interest in not mentioned, so if you have foreign bank interest you need to do a return, even if no tax due

Re HMRC comment on remittance basis...you would need to check whether you would lose personal allowances in the UK (you mention working in the UK for 2 years) https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32050 https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32040

I wanted to illustrate by reference to this situation...Frenchie determines he is SRT in both countries and decides he is Treaty resident in France. His treaty residence in France does not mean he is not still also SRT in the UK, he is still SRT in the UK if he meets SRT rules, indeed if he didnt Treaty residence would not even need to be considered. Per the DTA, Employment is "only" taxed in the state of Treaty residence. Income from property "may" be taxed in the state its in, its still liable also in UK under "worldwide income and gains" principle. There is an issue, he is SRT in both countries, so he needs to revert to Treaty residence clarification for any source that is "only" assessable in one state, the employment source, and unless the employment is carried out in the UK then as Treaty resident in France then thats where it is taxed and it does not go on the UK return or in the UK calculation. The income from property is not "only" taxable in one state, the DTA simply says France can tax it, so, if they do, (as the UK would in reverse situation) as he is SRT in both countries he claims tax credit under the DTA in the other country. n.b. this is often the case with employment income, pension income etc, unfortunately, many people think that because the PAYE equivalent is paid in the country that the situation is dealt with. I have numerous cases every year where the person has actually become treaty resident in the UK and the source should not be taxed in the paying country at all and is liable in the UK with no tax credit, which means they then need to obtain refunds from the paying country to then pay over to HMRC.

...i.e. you can be SRT in the UK and SRT and Treaty resident in France (i.e. not the UK) or SRT and Treaty resident in the UK whilst being SRT in another country or countries...on that basis the guidance per the Treaty is relevant as to where sources can be taxed...being treaty resident outside of the UK would mean that sources that are "only" taxable in one state are not taxable in the country where there is no treaty residence, if a person is still SRT there and the source "may" be taxed outside of the other country of SRT then it is still liable in the other country of SRT, with a tax credit.

Me again...In the area you are considering the DTA rules on treaty residence where there is something to be decided that is not clear under SRT rules...this is mainly when a DTA states a source is "only" taxable in one state where SRT resident in both. It does not alter the principle that a person who is SRT resident in the UK (whether resident in one, two or more countries) is liable to UK tax on a source that "may" be taxed by a state. The principle is that if you are SRT resident in the UK your worldwide income and gains are taxable. It is only if the DTA then says a source is taxable "only" in one state that treaty residence is considered. I agree, if Frenchie is SRT resident in both countries he should consult treaty residence but the DTA doesnt say that the property income is taxable "only" in one state, so its irrelevent...it says France may tax it, but he is also already caught under worldwide income principle in the UK, so must include it in his UK return and claim the appropriate tax credit. For "may" read "can" or "is allowed to" not "has exclusive rights to"

Not HMRC...tax acct. Your SA return for 23/24 will include all UK income, so salary, tax, deduct any allowable expenses (subscriptions etc) , also need to include child benefit if claimed and over income limit, also, the rent from start to 5 April 2024, expenses, and separately dont forget mortgage interest as a tax credit for the period let. You cant complete HMRC version as you need to complete residence pages also to claim split year from date of departure (so HMRC also require that date, confirmation resident in year prior, resident in Australia going forward etc)...various boxes to complete on that. Then next year, again, r esidence pages, claim non residence tax status for full year and the 24/25 form will only contain UK income. Australia can also tax the property income under the DTA...and Australian accountant will want a copy of your UK return to claim any UK tax paid against Australian liability if any, and to replicate UK income/expense figures etc.

Not HMRC...tax acct. Unfortunately, you are confusing the relevance of SRT and DTA in your circumstances. The starting point is your SRT. If UK tax resident under SRT then the priniciple that immediately comes with this is "you are liable to UK tax on worldwide income and gains". That is a fundamental principle of taxation (pretty much worldwide). Then, you look at the DTA re relevant sources. The French DTA says property income may be taxed in France. The word "may" here does not mean if they do thats it. It means, France may tax it and you then have to include the information in the UK also, and because the DTA says may, you can claim tax credit in the UK for French tax paid on that source. I appreciate its confusing, but you should have submitted UK returns as a UK tax resident, included the French source and claimed tax credit relief. This is one of the biggest areas of misunderstandings around tax...SRT is looked at first, and if UK tax resident under SRT rules you are liable on worldwide income and gains in the UK, then treaty residence becomes relevant if resident in another country also, when the source is "only" taxed in one country, thats when treaty residence is important, where statutory residence includes the UK then all sources worldwide must be included on UK returns unless the DTA says "only" one state and thats when treaty residence becomes relevant if statutorily resident in more than one country as to which country that source is taxed.

Not HMRC...tax acct. The standard practice is 52 weeks at the weekly rate after the increase each April or 13 x the four weekly rate recived each year, taken from any payment received that doesnt cross the tax year ends. This is the method used by DSS/HMRC and the accountancy industry ad infinitum, there is no need to get in to "accrued periods" etc, as it is payable in arrears and everyone's payment dates are different (day of the week paid dependant on last letter of NI number) this is the accepted way it is assessed, it is the way it is calculated for tax codings (plus or minus £5 for rounding through PAYE) and is the figure HMRC would expect.

NOT HMRC, tax acct, you cannot use the mortgage interest tax credit against other sources of income, the balance unused is carried forward to following years until used, and the other sources of income are liable to tax in the year

NOT HMRC, tax accountant. You cannot claim the excess in the UK, the claim for foreign tax credit is restricted to the UK liability, so the excess is not available in the UK,