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Where Taxpayers and Advisers Meet

Income from UK employer while non-resident

ukusnondom
Posts: 7
Joined: Tue Jan 14, 2014 1:13 pm

Income from UK employer while non-resident

Postby ukusnondom » Fri Oct 23, 2015 11:25 pm

In 2013-14 I became non-resident (split year due to Case 1). In 2014-15 I was non-resident (third automatic overseas test). Even though I am currently UK non-resident, I continue to be paid from the UK payroll while working in another country.

In 2015-16, I will continue to be non-resident (working overseas and spending fewer than 16 days in the UK). However, I will attend a conference in the UK. Is the income received during that time taxable in the UK? If so, do I take 1/365th or 1/260th (i.e. only counting work days, excluding weekends) of my annual salary per day spent working in the UK?

(The income will be well within my personal allowance but I'm not sure if it's taxable in the UK.)

nikkisizer
Posts: 342
Joined: Fri Nov 04, 2011 5:26 pm
Contact:

Re: Income from UK employer while non-resident

Postby nikkisizer » Sat Oct 24, 2015 9:17 am

Hello ukusnondom,

As you will be in the UK for less than 16 days during the current tax year (2015/16) your income received during your attendance at the conference will not be taxable in the UK.

If you need any further assistance please do not hesitate to contact me.
Kind regards,

Nikki Sizer

Sizer & Co Accountants
nikki@sizeraccountants.com
[url]http://www.sizeraccountants.com[/url]

Birmingham - London - Manchester - Leeds

maths
Posts: 7903
Joined: Wed Aug 06, 2008 3:25 pm

Re: Income from UK employer while non-resident

Postby maths » Sun Oct 25, 2015 7:52 pm

As you will be in the UK for less than 16 days during the current tax year (2015/16) your income received during your attendance at the conference will not be taxable in the UK.
Under domestic UK law or a double tax treaty or neither?

bd6759
Posts: 3195
Joined: Sat Feb 01, 2014 3:26 pm

Re: Income from UK employer while non-resident

Postby bd6759 » Wed Oct 28, 2015 11:00 pm

Probably under UK Law. Attendance at a conference is probably incidental to the overseas duties. As long as he does no other "real" work when he is here.

maths
Posts: 7903
Joined: Wed Aug 06, 2008 3:25 pm

Re: Income from UK employer while non-resident

Postby maths » Fri Oct 30, 2015 8:11 pm

The "16 day" reference is, I assume, a reference to the first automatic overseas test of non-residence.

However, absent a DTA, this of itself does not preclude work in the UK from being subject to UK income tax.

Absent a DTA, avoidance of a UK income tax charge requires any UK work to be of an incidental nature or HMRC Press Release of April 2011 applies.


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