donato

Hi HRMC, I have left the UK on the 1st of December 2023 and started working under an Italian contract on the 27th of December 2023. According to what I understand, I should be falling under Case 1 of the example here https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12040. So I want a few clarifications regarding me coming back to the UK just for a couple of weeks to finalise my move: 1. Because I left in December according to this it means that I can work in the UK up to 10 days and stay in the UK up to 30 days? 2.The allowance mentioned at point 1 does it apply even if I work remotely for an italian company in those few days? 3.If I land in the UK on the 7th of February 2024 and leave early morning on the 24th February 2024, does it mean that if I work on the 7-8-9-12-13-14-15-16-19-20 and I take 21-22-23 off, assuming the allowance does apply to my case, that means I will be okay and I can leverage the split tax year? 4.Under the tax split year I will not have to declare any of italian income in next year self assessment, but just everything earned beyond that point, right? Regards, Donato

Starting from next month I will move abroad, at least for 2 years, considering I have already 9 full years of NI contributions, I would like to get to 10 to access the minimum pension, and potentially if I come back to the UK resume contributions from the 10 years mark. Shall I make voluntary contributions as explained here? https://www.gov.uk/voluntary-national-insurance-contributions How do I determine the amount and when do I do it? Will the Future Pension help me out with those questions here https://www.gov.uk/future-pension-centre Regards, Donato

Interesting, but would I not get taxed twice in that case from Italy as well? Also if it is taxed as income and I don't earn any apart from this in the UK, I am assuming I would follow the classic bands: - 0% up to 12570 - 20% up to 50270 - 40% up to 125k, etc Is that correct, so anything below 12570 in a tax year where the only thing I earned are the earnings from selling the stock options would be 0%? Correct? Regards

Hi, Let's assume I have stock options that were fully vested/or partially vested here in the UK. What would happen if I move to Italy and exercise them once I become a tax resident there? For the double tax treaty shall I just pay taxes in Italy? Or do I have to pay them in UK? What is the correct approach to avoid any problems? Regards