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Where Taxpayers and Advisers Meet

Dual Resident helpsheet

dedalus
Posts: 58
Joined: Sat Aug 20, 2011 6:36 pm

Dual Resident helpsheet

Postby dedalus » Sat Aug 20, 2011 6:40 pm

I have a query regarding the dual residency form helpsheet 302.

I would like to know if staying in a property soley owned by the spouse is classed as owning a property in the uk for the purposes of question 2a on page nine of the form: http://www.hmrc.gov.uk/helpsheets/hs302.pdf
Should the answer be yes or no?

Many thanks

Peter D
Posts: 10668
Joined: Wed Aug 06, 2008 3:37 pm

Re: Dual Resident helpsheet

Postby Peter D » Sat Aug 20, 2011 7:55 pm

No you do not own the property or have any liability on it's disposal nor can you claim PRR exemption. Regards Peter

maths
Posts: 7630
Joined: Wed Aug 06, 2008 3:25 pm

Re: Dual Resident helpsheet

Postby maths » Sat Aug 20, 2011 9:51 pm

You should answer "yes" to 2(a).

If you are living with your wife, albeit in a property she owns, the property constitutes a permanent home on your part; it is not necessary to so qualify that you should own the property.

Peter D
Posts: 10668
Joined: Wed Aug 06, 2008 3:37 pm

Re: Dual Resident helpsheet

Postby Peter D » Sat Aug 20, 2011 10:52 pm

Question 2a Does not ask you if you own a property, it asked if you has a permanent home, I should have checked your understanding of the question. Maths is perfectly right, the answer is Yes. Regards Peter

dedalus
Posts: 58
Joined: Sat Aug 20, 2011 6:36 pm

Re: Dual Resident helpsheet

Postby dedalus » Sat Aug 27, 2011 6:31 pm

Peter and Maths many thanks for yuor reply.

Since I have a home in both countries I then have to quote the tie breaker rule no 2 of the Italy / UK tax treaty. This relates to personal and economic ties. I have most of my assets in Italy and I would like to state this but I do not want to disclose to hmrc extacly how much money I have at least not until they ask explicitly. Do I have to divulge each of my assets in the helpsheet 302 or are generic statements ok along the lines of: "I have lived and worked all my life in Italy and have a pension paid by my ex italian employer there and my financial savings are all in Italy bla bla".

many thanks

dedalus
Posts: 58
Joined: Sat Aug 20, 2011 6:36 pm

Re: Dual Resident helpsheet

Postby dedalus » Sun Aug 28, 2011 11:39 am

Peter and Maths many thanks for yuor reply.

Since I have a home in both countries I then have to quote the tie breaker rule no 2 of the Italy / UK tax treaty. This relates to personal and economic ties. I have most of my assets in Italy and I would like to state this but I do not want to disclose to hmrc extacly how much money I have at least not until they ask explicitly. Do I have to divulge each of my assets in the helpsheet 302 or are generic statements ok along the lines of: "I have lived and worked all my life in Italy and have a pension paid by my ex italian employer there and my financial savings are all in Italy bla bla".

many thanks
I need to add that I have paidn tax on said foreign assets abroad already more than the uk rate so again do I need to specify what assets I have abroad even tough i am claiming foreign tax residency under the relevant DA?

maths
Posts: 7630
Joined: Wed Aug 06, 2008 3:25 pm

Re: Dual Resident helpsheet

Postby maths » Sun Aug 28, 2011 5:13 pm

No need to identify specific assets; generic statements are acceptable at this stage.

dedalus
Posts: 58
Joined: Sat Aug 20, 2011 6:36 pm

Re: Dual Resident helpsheet

Postby dedalus » Sun Aug 28, 2011 6:11 pm

No need to identify specific assets; generic statements are acceptable at this stage.

maths,

just to clarify, my question also relates to the foreign pages.
Do I need to state foreign income on the foreign pages or can I leave these blank?

Taxes already paid abroad and I have a certificate from the foreign authority stating this.

maths
Posts: 7630
Joined: Wed Aug 06, 2008 3:25 pm

Re: Dual Resident helpsheet

Postby maths » Sun Aug 28, 2011 7:15 pm

Bits keep coming out.

Are you :

1. an Italian national.

2. are you a British citizen.

3. are you married to a British national with whom you live full-time here in the UK.

To even begin to resolve dual residency it is necessary for you to resident in the UK under UK law and[/i} resident in Italy under Italian law.

dedalus
Posts: 58
Joined: Sat Aug 20, 2011 6:36 pm

Re: Dual Resident helpsheet

Postby dedalus » Sun Aug 28, 2011 9:50 pm

1: yes

2: no

3: married to a dual national british italian we have lived together in uk for more than 183 days. Before hand we both lived in italy.

I am resident in both countries, I have a certificate from the italian authorities stating that I am resident there for tax purposes but i also qualify for british residency due to the number of days spent here. Assets are in italy except for a house my wife owns here.

I just wanted to know if at this stage i need to provide hmrc with the numbers even tough i intend to submit helpsheet 302 with my SA.


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