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

Determing residency status before 2015

kanrent
Posts: 57
Joined: Tue Dec 16, 2014 8:20 am

Determing residency status before 2015

Postby kanrent » Mon Apr 29, 2019 9:25 am

Hi can amyone tell me how HMRC determine whether or not I'm non resident for CGT before 2015
Thsnks

maths
Posts: 7578
Joined: Wed Aug 06, 2008 3:25 pm

Re: Determing residency status before 2015

Postby maths » Wed May 01, 2019 12:56 pm

By completion by you of Form SA 109.

AnthonyR
Posts: 294
Joined: Wed Feb 08, 2017 2:33 pm

Re: Determing residency status before 2015

Postby AnthonyR » Wed May 01, 2019 2:35 pm

From 6 April 2013 onwards it's tested against the statutory residence test. Prior to that there was no legislation and it was based on HMRC guidance which looked at a 90 day rolling average over 4 years.

Both are complex and you should look to take advice if you have a liability going back that far as there will potentially be significant penalties and interest.
Anthony Rogers LLB CTA TEP
Fusion Partners LLP
anthony@fusionpartners.co.uk

kanrent
Posts: 57
Joined: Tue Dec 16, 2014 8:20 am

Re: Determing residency status before 2015

Postby kanrent » Thu May 02, 2019 4:07 am

If I spoke to HMRC would they be able to tell me if they considered me to be non resident for CGT from 2012 to 2015 when the statutory residence test was introduced

darthblingbling
Posts: 279
Joined: Wed Aug 02, 2017 9:09 pm

Re: Determing residency status before 2015

Postby darthblingbling » Thu May 02, 2019 9:24 am

Doubtful. It's self assessment. You declare it and they may challenge it

etf
Posts: 610
Joined: Mon Nov 02, 2009 5:25 pm

Re: Determing residency status before 2015

Postby etf » Thu May 02, 2019 10:19 am

If you spent fewer than 16 midnights in the UK during 2013/14 and 2014/15 you will qualify as non-UK resident for those two tax years. If you spent more time in the UK, further analysis will be required to determine your status.

kanrent
Posts: 57
Joined: Tue Dec 16, 2014 8:20 am

Re: Determing residency status before 2015

Postby kanrent » Thu May 02, 2019 10:35 am

60 days 2012 to 2013
0 days. 2013 to 2014
0 days 2014 to 2015

etf
Posts: 610
Joined: Mon Nov 02, 2009 5:25 pm

Re: Determing residency status before 2015

Postby etf » Thu May 02, 2019 11:04 am

For 2012/13 you'll need to look at HMRC guidance contained in IR20.

etf
Posts: 610
Joined: Mon Nov 02, 2009 5:25 pm

Re: Determing residency status before 2015

Postby etf » Thu May 02, 2019 11:07 am

Sorry, my memory is going...IR20 was replaced with HMRC6


Return to “Capital Gains Tax, CGT”