Spencer Lewis

My tax cannot be calculated using the disregarded income method as I claim my personal allowance. (see original message)- So, Please read the original message again and reply to those specific circumstances. regards 

Hi Hi Hi The page you refer to does not contain any information on this subject. Could you please refer this to a technical agent/advisor who can answer the specific question on non-residents, UK dividends and whether they are treated as if tax is already paid at 8,75%.? regards

Hi I am a UK non-resident, resident in Portugal. I have income from UK rental property, for which I use my personal allowance. I intend to buy UK dividends, and the income from them will take my total income over the personal allowance. Will the income from the dividends be treated as if tax has already been paid at 8.75%, and set off against my tax liability? As a result, will this mean that no increase in tax payable will result from the dividends until the higher rate of tax is reached? Regards Spencer Lewis https://www.legislation.gov.uk/ukpga/2005/5/section/399 399 [F1Tax treated as paid on distributions received by non-UK resident persons] [F2(1)This section applies if— (a)a person's income for a tax year includes a distribution of a company, and (b)the person is non-UK resident.] (2)The person is treated as having paid income tax at the dividend ordinary rate on the amount or value of the distribution F3.... F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5(5A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6)The income tax treated as paid under subsection (2) is not repayable. F6(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Hi Could you confirm that I am reading this correctly? 1) my wife living in her home in the UK does not count as an accommodation tie for me per se. but 2) If I stay there more than 16 days it does, regards 

Name removed admin .

I am a tax resident in Portugal. My wife is considering returning to the UK. She will live in a house which she owns in her own right. Can you confirm that… 1) As she is my wife, I will have a family tie in the UK? 2) Whether or not her living in her own house in the UK counts as an accommodation tie for me?

I am a tax resident in Portugal. My wife is considering returning to the UK. She will live in a house which she owns in her own right. Can you confirm that… 1) As she is my wife, I will have a family tie in the UK? 2) Whether or not her living in her own house in the UK counts as an accommodation tie for me?

Would you be kind enough to reply?

Thank you for your reply. Si I do not need to enter the pensions in any of these three 1) SA100 2) SA 109 3 HS304? 

Hi Could you confirm that this is correct... 1) As I have been advised that the pensions are exempt from tax I do not include them in the SA100 TR3 boxes 8 and 11? 2) As no tax has been stopped on these pensions I do not enter the pensions in box 22 SA109? 3) That i fill out HS304 section 3)a with my pensions as I am... ''•excluding any other income or gains stated below from my UK tax return on the grounds that they are exempt from UK tax under the terms of the DTA above``? regards Spencer Lewis

Hi, I´m a resident in Portugal, I have received from HMRC a letter saying that both my UK State pension and UK private pension are exempt from tax as long as I live in Portugal. Can you advise me when I fill out my SA declaration... (1) SA100, Do I enter these two pensions in TR3 boxes 8 and 11? (2) RR2, Do I add the value of these two pensions together and put the amount in box 22? (3)HS304 Do I give details separately of these two pensions in the chart/box of section 3)a ?