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Where Taxpayers and Advisers Meet

Tax Residence Query

Joined:Tue Sep 04, 2018 12:48 pm
Tax Residence Query

Postby Lextar » Tue Sep 04, 2018 1:12 pm

What determines your tax residence?

My wife is from Hong Kong still with HK passport. She has indefinite stay in UK and been here several years now. She has decided not to apply for UK citizenship.

I guess with new tax laws being more transparent, her HK bank account has sent her letter to check/update her tax residence. Would that account still be under HK tax laws or does it need to be against UK?

Joined:Wed Aug 06, 2008 3:25 pm

Re: Tax Residence Query

Postby maths » Tue Sep 04, 2018 2:42 pm

Following the mass of new laws and regulations (e.g. money laundering; exchange of info' between tax authorities etc) tax authorities like to know who is resident where and in particular the high tax authorities (e.g. UK) like to know what overseas bank accounts their residents have.

As your wife has a HK bank account albeit a resident of the UK then HK will inform the UK of her bank account once she confirms to them she is a resident of the UK.

UK will then check whether she has been declaring any interest earned on the HK account (or remitted if she is non-UK domiciled).

Joined:Tue Sep 04, 2018 12:48 pm

Re: Tax Residence Query

Postby Lextar » Thu Sep 06, 2018 8:10 am

OK Thanks. Her HK account is for convenience, not even sure if any interest is earned. Also she is not working hence no income.

What are to implications would we face if we fail to provide the details? As the HK bank is requesting for a TIN (Tax id number) which I believe UK don't use.

Joined:Fri May 16, 2014 3:47 pm

Re: Tax Residence Query

Postby AGoodman » Thu Sep 06, 2018 10:50 am

Her TIN would probably be her 10 digit tax reference. If she doesn't have one (perfectly possible), you could put in her 9 character NI number. If she doesn't have one of those, just tell them she does not have one. There will be provision in the relevant international agreement (likely CRS) for this. Failing to reply at all is unlikely to produce an attractive outcome.

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