This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Non residency

Yiannis17
Posts:133
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

darthblingbling
Posts:698
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


Return to “International Tax”