Skip to main content

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

  • Tax resident nowhere

    I am a UK citizen, but I have been living and working abroad since 2013. I have not met the Statutory Residency Tests for UK since 2013. I do not have any UK-based income, or property. I have now moved to Australia, on a Working Holiday (subclass 417) visa. I have contacted the Australian Tax Office and they have confirmed in a private ruling that they do NOT deem me Australian resident for tax purposes. This would seem to indicate that I am not tax resident anywhere. I have a few problems with this: 1) I am not able to successfully fill out many applications at financial institutions as they require you to be tax resident somewhere. 2) If in future I have non-Australian income (for example capital gains on US stocks) I do not know where to report that income. Can you offer any advice about how to resolve this situation or point me to past precedent? I want to be compliant. The most important aspect for me is to understand what obligations I have to HMRC.