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Do non-residency pages need to be completed?

I can never get my head around the non-residency requirements.

Domicile is Australia but he is based in the UK for the forseeable future as co-director of a UK company (all income is salary/divs). He has assets/interest rec'd in Australia but there is no transfer of monies between the UK and Australia.

Is it actually required to fill in the Non-res pages in this scenario?



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By k40911
16th Dec 2008 21:15

Which territory?
Do bear in mind that one cannot be Australian domiciled any more than UK domiciled.

If you are thinking of 2007/08 you will of course consider the remittance or the arising basis & claim whichever gives the lower tax after DTR.

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By Anonymous
16th Dec 2008 11:27

for 2008-09 he will pay tax on worldwide income.
For 2008-09 he will pay tax on his worldwide income, and world capital gains, if he is resident here for more than 7 years (s. 809E). This is so under Sch 7 FA 2008 unless you pay £30,000 RBC (S. 809C) or unless his unremitted income / gains is < UK £2,000 (SECTION 809D). If he is resident here less than 7 years he can access the remittance basis without charge [and not pay on an Aussie income arising basis] under section 809, but his UK personal allowances are lost!

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15th Dec 2008 22:10

Domicile is not an issue here. My comment was just to suggest that he does not say to HMRC that he intends to stay here indefinitely. HMRC will not argue with that and will treat him as acquiring a domicile of choice. If he disagrees, he will need to say that his intention is something different, so why say indefinitely in the first place.

Acquiring a domicile of choice requires the act of moving somewhere AND the intention of staying there permanently or indefinitely. In this case he has acted - he has left Australia and moved to the UK. What he should say is that he will be returning to Australia when his business interests in the UK cease.

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15th Dec 2008 16:12

To change domicile requires an act.
Becoming domiciled has to be an act. It cannot be assu,med or derived just because, for now, its your intention to stay for the forseeable future.

I recall reading about a Court case where a taxpayer tried to change his domicile status. He lost as the criterea was quiet stringent.

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15th Dec 2008 13:31

I think Haggis was being literal..
..but strictly speaking he is correct!

If you can never forsee yourself leaving then you have obviously made it your intention to stay..

(Don't take this reply too seriously either..!)

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By Anonymous
15th Dec 2008 12:55

Not me Jimmy.
Being here "for the forseeable future" does not change your domicile, there has to be an intention.

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14th Dec 2008 22:52

The non-resident pages will enable him to claim that he is not domiciled.

Mind you, if he is here for the foreseeable future, that means he can't foresee himself leaving. That would make him domiliced.

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