Madhav

Thanks sir. I read through the HS283. It addresses UK residents & properties in the UK . I did not see any guidance for dual residents and foreign property. The double tax agreement between Belgium and UK states following : I am resident in Belgium as per tie-breaker rules till I have my home in Belgium. 1. Gains derived by a resident of a Contracting State (BE in my case) from the alienation of immovable property referred to in Article 6 of this Convention and situated in the other Contracting State (UK) may be taxed in that other State. This would apply if I sold any property in UK. 4. Gains from the alienation of any property other than that referred to in paragraphs (1) of this Article shall be taxable only in the Contracting State of which the alienator is a resident. Since as per DTA I am tax resident in Belgium so long as I am dual resident, I would not be liable to pay capital gains in UK. Is my interpretation incorrect Sir?

Thank you sir for your reply on 6th Nov: RDRM 115XX documents I find it very confusing . Example to answer question on resident status when I am tax resident in Belgium but also resident in UK. Also the number of ties questions use only the word resident for spouse instead of allowing for a nuance on tax resident or resident. Would it be possible for me to not ask for split year treatment: Instead I declare the global income on the UK part of the year ( from the time I have only one home and it is in UK) to April 5th and declare only income from UK for the period when I was tax resident in Belgium and declare my global income including UK income. This way I am not avoiding any taxes, just keeping it simple. Appreciate your advice.

Thank you. Assume that I do not qualify for split year assessment due to the guidance in the table. My only home in Belgium will be sold with some capital gains (20 years owned) though in real terms (inflation) there is loss. Will I get tax exemption from HMRC on the capital gains as it is the only home in Belgium which I owned for 20 years that was sold. In Belgium also your only home does not get taxed on capital gains. Your quick response will be highly appreciated.

I am UK-Belgium dual resident with tax residency in Belgium as per tie breaker rules. I pay taxes on global income in Belgium. I am planning to sell my house in Belgium . However after I sell my house in Belgium my only home will be UK and I will become UK tax resident. I was trying to understand the split year (24-25) assessment criteria and find it very complicated. The table in the manual RDRM11520 & RDRM12150 -and the text is not clear to me. I would spend more than 120 days in UK in the tax year 24-25. If effective date of sale is say Dec 21st 2024, then will I be eligible for split year i.e Belgium tax resident till 21st Dec and UK tax resident from 22 Dec 24-5 Apr 2025. How many ties must I have with UK to disqualify for split year assessment. I do not understand reason for this table. I would become tax resident in both Belgium and UK for the Apr 6-Dec 21 ,2024 part of the year. I find it against the DTA to have to pay taxes on global income in both Belgium and UK for the Apr 24-Dec 24 part of the year . Is it advisable to time the move from Belgium so as to keep tax year clean for UK i.e move in on April 6th. It will come with a cost therefore your advice will be very helpful. thx very much.

I am Belgian Citizen, retired and plan to move my tax residency to UK during this tax year 2024-25. Tax on my Belgium state pension will be deducted by Belgium and per DTA cannot be taxed in UK. I do not have NI or UTR. I will have only bank interest income (UK and elsewhere) on top of my pension income. Personal allowance will apply (12500) in my case . Q1: Will tax calculation be done after deducting PA from interest income alone or total of pension and interest income? Q2. In my wife's case, as there is no pension, she will not owe any taxes since interest income is less than PA. Does she need to submit SA tax return?? She also has no NI or UTR as we never stayed or worked in UK before.

Thanks to Admin20. Can you address the "tie-breaker" test ? In our case this test leads to conclusion that we are tax resident in Belgium with economic ties, nationality and abode being Belgium. So long I have a residence in Belgium where I stay and get services I will be resident. # of days stay in a year has no bearing in Belgium on residence status. Our UK income is less than 2000 GBP for the tax year. A telephone consult with HMRC also advised that there is no need for self assessment as DTA takes precedence over local guidelines on residence determination. We took up dual residence after retirement and have no national number or UTR ? Can you look at this forum thread below and comment on need for self assessment. https://community.hmrc.gov.uk/customerforums/sa/af5a0b91-9803-ef11-a81c-000d3a86d05d We very much appreciate the service this forum and HMRC offer.

I & my spouse are tax resident in Belgium, citizens with a home there. We file returns in Belgium on our world wide income. My main income is state pension from Belgium and interest income from savings. We have EU pre settlement status in the UK as well . In the tax year 2023-24 we spent more than 183 days in our flat in UK. I was advised that if my UK income was under 12500 GBP per head (which is the case) then (HMRC prefers) and that there is no need for us to do any self assessment . The check tool on HMRC does not have anything specific for "dual resident" residents like us. Can HMRC advise if we need to do self assessment for 2023-24 tax year ? The deadline we understand is 31 October.