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Where Taxpayers and Advisers Meet

SA109 and treaty residence

LOUIE
Posts:5
Joined:Mon Jan 30, 2017 1:00 am
SA109 and treaty residence

Postby LOUIE » Mon Jan 30, 2017 1:10 am

Hi

I am resident in the UK under domestic legislation for 2015/16 (in which year I moved abroad, I don't qualify for split year treatment) but also resident abroad. Under the terms of the double tax treaty, I am resident only in the foreign country. Do I mark box 1 on SA109 ("if you were not resident in the UK for 2015/16, put X in the box")?

And elsewhere where the tax return refers to UK residence, am I or am not resident if I am domestic resident/treaty non-resident?

Thanks.

AmanSood
Posts:216
Joined:Mon Jan 09, 2017 4:12 pm

Re: SA109 and treaty residence

Postby AmanSood » Mon Jan 30, 2017 9:31 am

Hi Louie, you should NOT mark box 1 of SA109 as you were Resident for the full 2015/16 tax year under UK tax legislation.

Aman
Advising on UK employment, expatriate and personal taxes
aman.sood@e-taxconsulting.com.
+44 (0) 207 846 0155


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