Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: Second Automatic UK Test

    Thank you for your confirmation.
  • RE: Moving Overseas

    Thank you for your confirmation.
  • RE: Case 3 (Split Year)

    Thank you for your help.
  • Private Residence Relief

    My friend is a UK tax resident who owns an overseas property which she is currently in the process of selling. She acquired the property in May 2020 whilst living overseas and she lived in it as her main residence until she moved to the UK in October 2021 at which point she became a resident in the UK. I understand that from 6th April 2015, my friend’s residence will "not be eligible for Private Residence Relief" unless my friend was either: a) a resident in the country in which the property is located in that tax year (i.e. Singapore), or b) she spent at least 90 nights in the overseas property in the tax year. My friend does not meet either of the two conditions above. She is not currently a resident in Singapore and she has not spent any time living in the overseas property in the current tax year (i.e. 2022/23). Does this mean that my friend cannot apply Private Residence Relief in the current tax year only (i.e. 2022/23) or 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: Earning Savings Interest Whilst Overseas

    Thank you for your help.
  • Double Taxation Treaty & Personal Allowance

    I will be leaving the UK this tax year to work full-time overseas in Singapore. I will become a non resident in the UK for the overseas part of this tax year (due to split year treatment) and each subsequent tax year that I remain overseas. I am a British Citizen. Does the Double Taxation Treaty (DTA) between the United Kingdom and Singapore allow me to benefit from a personal allowance in the United Kingdom whilst I remain overseas as a resident in Singapore?
  • RE: Case 3 (Split Year)

    Are you able to provide a view on this question please?
  • RE: Second Automatic UK Test

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

    Thank you for your response. I understand that both Case 3 and Case 8 cannot be applied for the same year (but that was not my question). As outlined in my original post: Case 8 can be applied in my friend's year of arrival (i.e. 2021/22) but only if Case 3 is not applied in her year of departure (i.e. 2022/23). Case 3 can be applied in my friend's year of departure (i.e. 2022/23) but only if Case 8 was not applied in her year of arrival (i.e. 2021/22). In this scenario meeting the requirements of one case automatically disqualifies the other case. Case 8 or Case 3 therefore needs to take "priority" as both cannot be applied across the two relevant tax years (2021/22 and 2022/23). Can you please advise which case would take priority in this scenario.
  • RE: Moving Overseas

    Thank you for your response. My understanding is that "ties", such as the accommodation tie that you have mentioned, are only relevant when using the "sufficient ties test", and you only need to use the sufficient ties test if you fail do not meet either any of the automatic overseas tests or automatic UK tests. I am asking specifically about the third automatic overseas test and I can't see why an accommodation "tie" is relevant to that test. In order to meet the requirements of the third automatic overseas test I need to spend fewer than 91 days in the UK in the tax year. In regards to this specific test only are there any restrictions in regard to what accommodation I stay at whilst I am in the UK for these days (i.e. close family member's home)?