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  • RE: Non Resident Director Query

    Hi Thanks for the response. Just to clarify, the company is registered as an employer in Cyprus at it’s Cypriot registered office and has a Cypriot Tax registration for payroll purposes. All her salary and payroll deductions (Tax/Social Insurance/GESY) are in accordance with Cypriot tax and employment regulations . The company also holds Cypriot Employee Liability insurance in addition.. There is no UK payroll as the company is not registered as an employer in the UK. With this set up is a UK tax return required ? Sorting out the P85 will hopefully be straightforward to do. Thanks
  • Non Resident Director Query

    My girlfriend is the director of a UK Limited Company. She is a permanent resident of Cyprus and has been here 3 or 4 years. The limited company was set up after she moved to Cyprus. The company has set up a "branch office" and is registered as an Overseas Company in Cyprus. The purpose of the latter was to enable the company to register as an employer in Cyprus in order that both it and her could pay Social Insurance and GESY (equivalent to UK NI and NHS Charges) in Cyprus. She pays herself a salary as an employee only (No Directors Fees or expenses) as she is registered as employee of the company in Cyprus. She is tax resident in Cyprus and is registered for tax in Cyprus and declares her income for tax purposes in Cyprus. Her salary is set at a level that she is just below the Tax threshold in Cyprus. When she left the UK, she did not submit a P85 or advise the UK Tax Office she had left the UK. She does not physically work in the UK and has only been in the UK for a few days holiday since she left. Should she be filing a UK Tax Self Assessment Form ? Also, how does she obtain a "UK" non tax code now she has been a permanent resident in Cyprus for 3 or 4 years ? Can she submit a P85 now or should see use some other method, if so what ? Thanks, Neil
  • RE: Tax Forms to complete as Non UK Resident

    Hi Thanks So as my total income from all sources is greater than the UK Personal allowance, I would need to submit the DT Individual to have the UK State and Non UK Government Private Pension paid gross in the UK and then taxed in Cyprus if I have understood correctly.
  • Tax Forms to complete as Non UK Resident

    I am a bit confused about all the paperwork I need to complete. I moved to Cyprus at the end of 2020. I own a UK property which I now rent out. My other income consists of various private pensions, plus UK State Pension plus two Government Service Pensions which are taxed in the UK like my rental income. I rang the tax office who advised me to complete the following forms, tax SA100, SA105 and SA109. I have now registered for tax in Cyprus as this is now required. As my UK rental income plus government service pension are below the UK Personal allowance, there will be no UK tax to pay. What form do I need to complete to ensure my private and UK State Pensions are taxed in Cyprus as they are within the Cyprus Personal allowance so there also no tax to pay e.g. DT Individual or HS304 or something else. As I have only just started renting my property and taken my UK state Pension, I did not owe any UK tax in 2020/21. Cyprus is now my permanent home.