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Where Taxpayers and Advisers Meet

Need Help - UK TAX for USA Citizen (Dual Residency)

tranfamily35
Posts:2
Joined:Wed Feb 26, 2020 11:12 pm
Need Help - UK TAX for USA Citizen (Dual Residency)

Postby tranfamily35 » Thu Feb 27, 2020 12:30 am

I am USA citizen and work in USA. I plan to apply for UK spouse visa to visit my family in UK 180+ days. My wife is UK citizen. Question is, can I fill the SELF TAX ASSESSMENT HS302 with Dual Residency DTA guideline to prevent double tax? My job is in USA, I have no UK income. I live in Stoke on Trent. Does anyone know a good tax adviser in this area?


Thanks
James

jerome.lane
Posts:237
Joined:Mon Aug 12, 2019 8:41 am
Location:Sandhurst, Berkshire
Contact:

Re: Need Help - UK TAX for USA Citizen (Dual Residency)

Postby jerome.lane » Thu Feb 27, 2020 10:15 am

Yes that is the correct form to ensure you are only taxed in the USA. I'm assuming you will remain resident in the USA under the substantial presence tests. As you are likely to be treated as resident in both the UK and the USA, the UK USA double tax treaty should then determine your tax status and how your employment income is taxed. The long and short of it should be that you are only taxed in the USA on your employment income.
Jerome Lane
Tax Adviser
Telephone: 07943 005902

DavidTreitel
Posts:271
Joined:Thu Aug 16, 2012 4:31 pm

Re: Need Help - UK TAX for USA Citizen (Dual Residency)

Postby DavidTreitel » Fri Feb 28, 2020 10:02 am

James - assuming you do not work - even remotely - while in the UK and have no other source of UK income you could claim to be solely a treaty resident of the United States and potentially owe no UK tax. In practice if you can reduce just a little your planned time in the UK to fewer than 183 days in each UK year this may help.


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