Spencer Lewis

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 ?