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  • RE: Split Year Treatment (Case's 8 & 3)

    Understood. If an individual theoretically speaking: a) arrived part way through a tax year, b) met the second automatic UK test for that tax year, and c) did not qualify for split year treatment in that tax year, Would that individual be considered a tax resident for the entirety of that tax year?
  • RE: Private Residence Relief

    Thank you for your response. My friend sold the property last month (i.e. August 2022). I understand from your answer that my friend is not entitled to Private Residence Relief in the 2022/23 tax year. Is my friend still able to claim Private Residence Relief for the last 9 months of ownership (i.e. between December 2021 and August 2022) or would she lose some of this entitlement given the 9 months partially covers the 2022/23 tax year where she is not entitled to Private Residence Relief (as above)?
  • RE: Requesting Split-Year Treatment

    Are you able to provide a view on this question please?
  • RE: Split Year Treatment (Case's 8 & 3)

    Are you able to provide a view on this follow-up question please?
  • Foreign Workers' Exemption

    One of the requirements to be eligible for “Foreign Workers’ Exemption” is for “your combined UK and foreign income is within the band for basic rate Income Tax". If an individual's combined income in the tax year was less than £12,570 (which is below the basic income tax band) I understand that their effective income tax band would be 0%. Would the individual still qualify for the “Foreign Workers’ Exemption” in this case?
  • Requesting Split-Year Treatment

    My friend is a UK non-domicile who will be permanently leaving the UK (to move back to Singapore) in October 2022 (i.e. during the 2022/23 tax year). My friend is looking to request split-year treatment in the 2022/23 tax year under Case 3 ("Ceasing to have a home in the UK"). (1) Will she need to complete a self assessment tax return for the 2022/23 tax year to request split-year treatment under Case 3 or would the completion of a P85 form (along with parts 2 and 3 of her P45) when she departs from the UK suffice?   (2) Will my friend be subject to UK tax on any income or capital gains that she receives or makes whilst a non resident during the overseas part of the 2022/23 tax year (i.e. the period between her departure from the UK and the end of the tax year)?
  • RE: Split Year Treatment (Case's 8 & 3)

    I have a follow up question. I understand that Case 3 (in my friend's tax year of departure) has priority over Case 8 (in my friend's tax year of arrival). My friend arrived in the UK in October 2021, part way through the 2021/22 tax year. She met the second automatic UK test for this tax year. Given Case 8 cannot be applied in her tax year of arrival does this mean that she will therefore be classed as a resident in the UK for the whole of the 2021/22 tax year (i.e. from 6th April 2021 to 5th April 2022)?
  • RE: Private Residence Relief

    Thank you for your help. I cannot find an answer to my question via the link that you have provided. Based on the scenario outlined in my original post can you let me know if my friend will not be able to apply Private Residence Relief in the current tax year only (i.e. 2022/23) or if she is not able to apply any Private Residence Relief whatsoever (i.e. including previous tax years and/or the last nine months of ownership)?
  • RE: Split Year Treatment (Case's 8 & 3)

    Thank you for your confirmation.
  • RE: Double Taxation Treaty & Personal Allowance

    Thank you for your confirmation.