Residency

Residency

Residence Status

Not resident in UK An individual’s UK tax liability depends on where they’re ‘resident’ and ‘domiciled’ in a tax year. Tick the box if not resident in the UK in the current tax year.
UK Resident and claiming split year treatment Split year treatment is only due if an individual is UK resident for the year. If they’re resident or become resident during the year then split year treatment may apply if certain criteria are met. Tick the box if the criteria for split year treatment have been met. You must include details of the criteria met in Other Information.
Resident in the UK for the prior year Tick the box if UK resident in the previous tax year and one of the following also applies:

  • not resident for the current tax year
  • resident for the current tax year, and split year treatment applies

Overseas Workday Relief

Eligible for the current year Subject to certain conditions, foreign earnings from employment aren’t taxable in the UK provided they are not remitted to the UK. Tick the box if eligible for Overseas Workday Relief for the current tax year.
Any of foreign earnings earned in prior year Tick the box if all or part of the Overseas Workday Relief amount, included in Foreign earnings not taxable in the UK, is for money received in the current tax year but earned in an earlier tax year.
Days with more than 3 hours worked overseas in the current year Enter the total number of overseas work days that relate to the claim to Overseas Workday Relief for the current tax year.

Split Year Treatment

More than 1 case of split year treatment applies Tick the box if more than one case of split year treatment applies for the current tax year. Further details must be provided in Other Information.
Date from which the UK part of the year began or ended Enter the date from which the UK resident part of the year began or ended.

Other Residence Tests

Third automatic overseas test met Tick the box if the third automatic overseas test has been met.
Days with more than 3 hours worked in the UK in the current year Enter the total number of days worked for more than 3 hours in the UK during the current tax year.
Gap between employments in the current year Tick the box if there was a gap between employments during the current tax year. The start and end dates of each gap should be entered in Other Information.
More than 30 days spent in a home overseas in the current year Tick the box if there were one or more homes overseas and at least 30 days were spent in any one of those homes during the current tax year. Each overseas home must be considered separately.

Time Spent in UK

Days spent in the UK in the current year Enter the total number of days during the current tax year when present in the UK at midnight. This must include any days attributed to exceptional circumstances. If no days were spent in the UK in the current tax year, enter zero.
Days included above attributed to exceptional circumstances  Enter the total number of days spent in the UK due to exceptional circumstances. Examples of exceptional circumstances include, an illness that happened while present in the UK which prevented travel, national and local disasters, such as civil unrest, natural disasters and the outbreak of war.
Number of ties to the UK in the current year Enter the number of ties to the UK in the current tax year. For Statutory Residence Test purposes, ties are connections that an individual has with the UK. The number of ties with the UK dictates the number of days that can be spent here before becoming UK resident. There are five ties to consider – family tie, accommodation tie, work tie, 90 day tie and country tie.

Allowances and Dual Residence

Personal Allowances

Claiming personal allowances under the terms of a Double Taxation Agreement Tick the box to claim personal allowances as a non-resident, under the terms of a double taxation agreement (DTA). To be entitled to claim personal allowances as a non-resident there are certain other conditions which must also be met.
Claiming personal allowances on another basis Tick the box to claim personal allowances as a non-resident on some other basis, or as a dual resident remittance basis user under the terms of certain double taxation agreements.
Country of nationality and/or residence  Enter the country or countries of nationality and/or residence.

Residence in Other Countries

Country, or countries, of residence for this tax year Enter the country or countries, other than the UK, of residence for tax purposes for the current tax year.
Country if also resident in prior year Enter if also resident for the prior tax year in either of the countries in which resident for the current tax year.

Double Taxation Agreements

Amount of income for which partial relief is claimed Enter the amount of double taxation agreement income for which partial relief is being claimed.
Amount claimed due to residence awarded to another country Enter the amount of relief claimed under a double taxation agreement awarding residence to another country.
Amount claimed under other provisions  Enter the amount of relief claimed because of other provisions of the relevant double taxation agreements.

Domicile

Domicile

Domiciled outside the UK  Tick the box if domiciled outside the UK. Details of how this domicile is relevant to the Income Tax or Capital Gains Tax liability for the current tax year should be entered in Other Information.
Deemed UK domiciled under Condition A Tick the box if deemed UK domicile under Condition A (born in the UK with a UK domicile or origin and UK resident for the current tax year).
Date on which domicile changed to UK Enter the date on which domicile changed. If the date of change is not known use 5 April at the end of the tax year in which the change took place. Further details should be provided in Other Information.
Deemed UK domiciled under Condition B Tick the box if deemed UK domicile under Condition B (UK resident for at least 15 of the 20 years prior to the current tax year, and UK resident for the current tax year).
Number of years resident in the UK for in the previous 20 tax years Enter the number of years resident in the UK in the previous 20 years (if Condition B has been met).
First year of claim for non-UK domicile Tick the box if the current tax year is the first year of claim for non-UK domicile.
Born in the UK but never UK domiciled Tick the box if born in the UK but never domiciled here.
Date first came to live in the UK if born outside the UK Enter the date first came to live in the UK if born outside the UK.

Remittance Basis

Remittance Basis

Claim the remittance basis  Tick the box to claim the remittance basis for the current tax year.
Unremitted income and capital gains <£2,000 Tick the box if unremitted income and capital gains for the current tax year are less than £2,000.
UK domiciled and remitted foreign income or gains arising from a year remittance basis claimed Tick the box if UK domiciled for the current tax year and have remitted foreign income or gains from a previous year when the remittance basis was claimed. Full details should be provided in Other Information.
UK resident for current year and for 12 or more of the preceding 14 years Tick the box if resident in the UK for 12 or more of the previous 14 tax years. The £60,000 Remittance Basis Charge will apply unless unremitted foreign income or gains from the current tax year are less than £2,000 or if under 18 years of age on 5 April of the current tax year.
UK resident for current year and for 7 or more of the preceding 9 years Tick the box if resident in the UK for 7 or more of the previous 9 tax years, (but fewer than 12 of the previous 14 tax years). The £30,000 Remittance Basis Charge will apply unless unremitted foreign income or gains from the current tax year are less than £2,000 or if under 18 years of age on 5 April of the current tax year.
Under 18 on 5 April of the current year Tick the box if under 18 years of age on 5 April of the current tax year. Enter the date of birth in Other Information.
Amount of nominated income Enter the amount of unremitted foreign income nominated for the Remittance Basis Charge. Further details should be entered in Other Information.
Amount of nominated capital gains  Enter the amount of unremitted foreign gains nominated for the Remittance Basis Charge. Further details should be entered in Other Information.
Adjustment to payments on account for capital gains Enter the amount of Capital Gains Tax included in either the £30,000 or £60,000 Remittance Basis Charge.
Nominated income or gains remitted in the current year Enter the amount of nominated foreign income or gains, in excess of £10, remitted during the current tax year. If the income or gains cover more than one tax year, give a breakdown of the amount in Other Information.

Business Investment Relief

Total amount of foreign income or gains invested Enter the total amount of foreign income or gains invested in qualifying businesses for which relief from UK tax is being claimed. A breakdown of the amounts invested in each separate company, where applicable, should be entered in Other Information.
Company registration number Enter the company registration number of the qualifying business invested in. If more than 3 companies have been invested in enter the details in Other Information.
Investment on which relief previously claimed no longer qualifies  Tick the box if previously claimed relief for a qualifying investment and the investment no longer qualifies for relief. Enter the amount of the investment and the company registration number in Other Information.

Other Information

Other Information Enter any additional information here, for example, any:

  • nominated income or gains
  • UK Gift Aid donations
  • double taxation relief claims
  • nominated foreign income or gains (in excess of £10) during the current tax year, that cover more than 1 tax year
  • investment that no longer qualifies for relief
  • details of remitted foreign income or gains if deemed UK domicile

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