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Where Taxpayers and Advisers Meet

SA109 form not sure what my Domicile is

royboy1
Posts:23
Joined:Wed Sep 06, 2017 4:15 am
SA109 form not sure what my Domicile is

Postby royboy1 » Sun Sep 10, 2017 8:04 am

Hi I need some advice
Where is my Domicile.
I am a uk citizen, living in Thailand for the last 16 years, retired 2014 age 52.
I am not an official resident of Thailand but am a resident for tax , over 186 days in Thailand a year.
I have lived and owned my own apartment in Thailand for the full 16 years.
Never worked in Thailand, all work for me, was offshore but none in the uk.
I have just bought property in the uk 2016-2017 and 2017-2018 tax years
None have been lived in by me, they are rental properties. also they maybe a place to comeback to In the future if needed. These properties are my only source of income.
I brought funds in from my Uk Jersey offshore account
(no uk tax paid on this when earned as salary )
Thank you for your help
Royboy1

royboy1
Posts:23
Joined:Wed Sep 06, 2017 4:15 am

Re: SA109 form not sure what my Domicile is

Postby royboy1 » Sun Sep 10, 2017 8:45 am

Sorry, just to add this
(I have never filled any forms out to say i have left uk, I just left 16 years ago)

darthblingbling
Posts:698
Joined:Wed Aug 02, 2017 9:09 pm

Re: SA109 form not sure what my Domicile is

Postby darthblingbling » Sun Sep 10, 2017 8:52 am

Residency is a bigger question as it seems you are likely non resident

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: SA109 form not sure what my Domicile is

Postby maths » Sun Sep 10, 2017 2:15 pm

It does appear you are not resident in the UK for UK tax purposes and hence subject to income tax only on UK source income (eg rental income) and on any gain made on a sale of residential property.

Domicile status is relevant for UK inheritance tax purposes. As a non-UK domiciled you would be exposed to UK IHT only on UK situs assets.

If you were born in the UK of parents who were married at the time and who were British nationals it is likely that you acquired a UK domicile at birth. This remains with you unless you acquire a so-called domicile of choice elsewhere eg Thailand. To acquire such a domicile of choice requires that you reside in Thailand (not necessarily for tax purposes but as what is referred to as a habitual resident; in essence you regard Thailand as your home) AND you intend to reside there indefinitely/permanently. You may well satisfy both these requirements.

royboy1
Posts:23
Joined:Wed Sep 06, 2017 4:15 am

Re: SA109 form not sure what my Domicile is

Postby royboy1 » Mon Sep 11, 2017 4:47 am

Residency is a bigger question as it seems you are likely non resident
Hi
Thank you for your reply, yes I’m 100% non resident for all tax years after 2001 to present day. It got close for 2016-2017, I only passed on the last test, no ties to the uk.

royboy1
Posts:23
Joined:Wed Sep 06, 2017 4:15 am

Re: SA109 form not sure what my Domicile is

Postby royboy1 » Mon Sep 11, 2017 4:49 am

It does appear you are not resident in the UK for UK tax purposes and hence subject to income tax only on UK source income (eg rental income) and on any gain made on a sale of residential property.

Domicile status is relevant for UK inheritance tax purposes. As a non-UK domiciled you would be exposed to UK IHT only on UK situs assets.

If you were born in the UK of parents who were married at the time and who were British nationals it is likely that you acquired a UK domicile at birth. This remains with you unless you acquire a so-called domicile of choice elsewhere eg Thailand. To acquire such a domicile of choice requires that you reside in Thailand (not necessarily for tax purposes but as what is referred to as a habitual resident; in essence you regard Thailand as your home) AND you intend to reside there indefinitely/permanently. You may well satisfy both these requirements.

Hi
Thank you for your reply, yes I’m 100% non resident for all tax years after 2001 to present day.
I was 100% uk domicile from birth up to 2001. I left the uk then.
Maybe I can still choose my domicile ?.
Not sure what would be the best even if I could do this ?
The below statement bottom of page, from the Gov website, gets me worried as I have brought 329,000 Into mainland uk from Jersey and spent that on property in the uk 2016-2017, 2017 2018 tax years. This was all to provide me with an income back in Thailand.
Will I owe tax on this money if I’m non uk domiciled ?
I understand I will owe CGT on any sale and pay Tax on rental income over 11k a year.
All money was earned as salary over 20 years offshore little tax paid world wide, none in uk.
All before July 2014. Maybe I’m just reading the statement below wrong.
Tax if you’re non-domiciled

Gov Webb site

You don’t pay UK tax on your foreign income or gains if both:
• they’re less than £2,000 in the tax year
• you don’t bring them into the UK, for example you transfer them to a UK bank account


Thank you for your time and help
Royboy 1

darthblingbling
Posts:698
Joined:Wed Aug 02, 2017 9:09 pm

Re: SA109 form not sure what my Domicile is

Postby darthblingbling » Mon Sep 11, 2017 11:03 am

You're not UK resident so you will only pay tax on your UK sourced income, i.e. your rental income and NRCGT if you sell your residential UK property.

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: SA109 form not sure what my Domicile is

Postby maths » Mon Sep 11, 2017 12:32 pm

Maybe I can still choose my domicile ?
Not as such. The facts determine whether you are or are not domiciled in the UK.

royboy1
Posts:23
Joined:Wed Sep 06, 2017 4:15 am

Re: SA109 form not sure what my Domicile is

Postby royboy1 » Tue Sep 12, 2017 4:44 am

Hi
Thank you for your reply.
Well looks like I am 100% no resident and 100%
Non domicile to the uk.
So on that basis, am I correct, I will owe no tax on the money brought into the Uk ?
If that is so, this is defiantly a fantastic day.
Thank you for your time and help
Royboy 1


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