This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Dual Residency - Help Needed

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm
Re: Dual Residency - Help Needed

Postby maths » Sun Jul 23, 2017 5:32 pm

Theoretically as you are dual resident and Australian resident under the tie-breaker test in the DTA then for UK tax purposes you would need to file a Tax Return (disclosing UK salary from UK employer but no other non-UK source income), complete the Residence etc Pages and Employment Pages and claim the appropriate provisions of the DTA (HS302).

Practically speaking, ignore the HS302 and in the white space of Tax Return write something like "For 16/17 I was resident in the UK and Australia and under the tie-breaker test of the DTA am Australian resident only. Accordingly, I have declared only my UK source income, namely, a salary from my UK employer."

See how HMRC respond.

Mattypuss
Posts:5
Joined:Fri Jul 14, 2017 2:34 am

Re: Dual Residency - Help Needed

Postby Mattypuss » Fri Jul 28, 2017 6:06 am

Maths and AmanSood, thanks very much for your respective replies... I'll proceed as you've suggested and see where I end up with HMRC.

Extremely grateful for your assistance...

Matt


Return to “International Tax”