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Where Taxpayers and Advisers Meet

Non residency

Posts: 66
Joined: Wed Aug 06, 2008 3:43 pm

Non residency

Postby Yiannis17 » Mon Mar 11, 2019 10:27 am

Good morning

If someone chooses to become non resident for a complete tax year and live in Australia but happens to be on gardening leave, will the income that she earns during this period be taxable in the UK. The person will not be working abroad at all. Visits to the UK will be minimal to non existent.

Thank you

Posts: 253
Joined: Wed Aug 02, 2017 9:09 pm

Re: Non residency

Postby darthblingbling » Mon Mar 11, 2019 9:23 pm

UK tax residency is based on the facts and not choice. But assuming the taxpayer could be considered non resident for the whole period of gardening leave, unless the salary from the date gardening leave began can be attributed to non UK duties, I do not see how it could escape UK tax.

A treaty exemption would also not likely apply as it's a UK employer

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