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  • SA109 remittence basis Box 34 – what is 'nominated income'

    There was an earlier post which I think was not correctly replied to. Is box 34 only relevant for non-doms that were more than 6 years in the UK? Please also advise the benefit of a 1 GBP advise I found on HMRC site?
  • certificate of being resident but non domiciled

    Dear Sirs, is there a way to demonstrate one is a non-dom and claiming the remittance base, to show to bank that foreign earnings are exempt? In Europe this concept is not widely know and my bank needs some proof.
  • resindent non domicle : certificate of residence to claim tax relief abroad

    This regards interest payments on monies kept in a German bank account. As a UK resident but non-domiciled my foreign earnings are exempt if not remitted back to the UK. Sadly as a standard procedure German banks tax at source. In order to have the source tax reimbursed I need the certificate of residence. Question 1 to fill out form: "Please enter below the Article of the countries Double Taxation Agreement (DTA) under which your request regarding this income is being made. Article of the DTA " What needs to be filled in? Article 4 regards residence and article 11 interest payments if I am not mistaken? Question 2 to fill out form: "Do the Subject To Tax provisions apply to this foreign income? Please refer to the Double Taxation Agreement for the relevant country. Subject to Tax provisions - Please enter Yes or No:" This point of perspective of the question is not clear in my case. I am charged the tax but at the same time I am exempt from it. what would be the correct entry for the form? I suppose I fill out "YES"? Would "NO" mean no basis for a claim? Question 3: Because of the past low interest rates the current interest are only less than 5 GBP. Is there a minimum threshold for the certificate to be issued? The bank insists on having the certificate! Thank you.