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Where Taxpayers and Advisers Meet

Dual Resident helpsheet

maths
Posts: 7634
Joined: Wed Aug 06, 2008 3:25 pm

Re: Dual Resident helpsheet

Postby maths » Sun Aug 28, 2011 11:46 pm

The issue is that you are seeking to claim that under the DTA you are Italian and not UK resident.

Accordingly you are only liable to UK tax on UK source income/gains.

There is thus no reason to include the amounts of any non-UK source income/gains; their inclusion/exclusion (ie the amounts) is irrelevant in determining your residence status although the categories of income/gains and their source may have some bearing on residence status resolution.

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

Re: Dual Resident helpsheet

Postby dedalus » Mon Aug 29, 2011 11:32 am

thanks again maths.

In that case wouldn't it suffice just to send helpsheet 302 on its own?

I have been advised that I still need to fill in a SA form (no mention was made of giving the numbers hence the question) however if it is just a matter of residency and no figures need to be quoted qhy having to fill in helpsheet 302?

Ona separate note, are HMRC likey to want to poke their nose into my foreign asset numbers once I send blank form with no foreign assets listed?

riccardob
Posts: 92
Joined: Sun May 29, 2011 10:02 am

Re: Dual Resident helpsheet

Postby riccardob » Tue Aug 30, 2011 6:10 pm

Anyone?

thanks

maths
Posts: 7634
Joined: Wed Aug 06, 2008 3:25 pm

Re: Dual Resident helpsheet

Postby maths » Tue Aug 30, 2011 7:13 pm

1. You should complete:
Tax Return SA 100;
Supplementary Pages SA 109; and
Help Sheet 302.

2. Lodge all three with HMRC.

3. By claiming you are resident in Italy under the tie-breaker provisions of the DTA means:
a. you are not liable to UK tax on Italian source income.
b. you are not subject to UK tax on non-UK and non-Italian source income.
c. you are subject to UK tax on UK source income albeit possibly at reduced rates.

4. No need to declare amounts related to a and b above; only need to refer to the generic sources arising in Italy as providing added weight to your claim to resolving dual residence in favour of Italy (should this prove necessary).

5. Need to declare all UK source income.

riccardob
Posts: 92
Joined: Sun May 29, 2011 10:02 am

Re: Dual Resident helpsheet

Postby riccardob » Wed Aug 31, 2011 6:25 pm


5. Need to declare all UK source income.
ok thanks
If the uk income is less than 7k does it still need declaring via Sa and do uk personal allowances apply (assuming the individual is granted italian tax residency on the basis of HS302) .

maths
Posts: 7634
Joined: Wed Aug 06, 2008 3:25 pm

Re: Dual Resident helpsheet

Postby maths » Wed Aug 31, 2011 8:30 pm

Simply disclose all UK source income/gains irrespective of amount.

Personal allowances will apply.

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

Re: Dual Resident helpsheet

Postby dedalus » Wed Sep 07, 2011 7:17 pm

Hi,

SA109 refers to foreign income. In a previous post you said there is no need to quote specific foreign income . Why do we still need to submit SA106?

maths
Posts: 7634
Joined: Wed Aug 06, 2008 3:25 pm

Re: Dual Resident helpsheet

Postby maths » Wed Sep 07, 2011 10:50 pm

SA109 refers to foreign income. In a previous post you said there is no need to quote specific foreign income . Why do we still need to submit SA106?
You seem confused.

SA109 is "Residence etc".

SA106 is "Foreign".


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