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Residence status

Are you treated as UK resident if you come to the UK on a 2 year spouse visa?


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15th Apr 2012 10:12

Let Residental Property - Reimbursement for Damage

Good morning,

Where a tenant reimburses a landlord for damage they have done to a property - whether by deduction from their bond or direct payment - in respect of:

1) Items covered by the annual 10% Wear and Tear Allowance is claimed;

2) Items not covered by 1)

- which the landlord has yet to effect repairs/replacement - how are such amounts treated in the property income calculation?

The amounts are clearly not rent but items covered by the 10% WTA have already been relieved indirectly and the expense of repair/replacement has not (yet) been incurred.

Thanks for your comments in anticipation.



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By nadia_a
15th Apr 2012 10:16


I should have made my question alot more clearer - I was referring to the residence status of somebody who has come to the UK from overseas - therefore trying to dertmine whether they will be treated as UK resident 

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By Hansa
15th Apr 2012 11:15

UK Resident? - generally after 6 months

Once a person has been in the UK for 6 months, they will be considered resident for tax purposes.  

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By nadia_a
15th Apr 2012 14:07

What happens / how is the income treated that is bought to the UK from overseas?

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15th Apr 2012 10:14

Apologies for inadvertently posting my query when looking at this one!

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16th Apr 2012 10:42

HMRC6 is your friend

Hi Nadia,

The issues concerning residence, domicile and remitting money into the UK is fraught with problems (if you don't believe me, ask Mr Gaines-Cooper). However, HMRC6 is quite useful and will give you more information about how all the bits tie together. Take a look here:

Generally, if you are resident, ordinarily resident and domiciled you are taxed on your worldwide income on an arising basis (i.e. when it is received). If you are not ordinarily resident or non-domiciled you can opt to have your income taxed on a remittence basis (i.e when you bring it into the UK). There are all sorts of issues with the remittance basis that need to be considered - including the loss of personal allowances - so a detailed calculation based upon the facts would need to be done to work out if (assuming it was available) a remittance basis claim would be the best way forward. That answers your second question about how income is treated when brought into the UK I hope.

In answer to your first question - again HMRC6 will give you the answer. Hansa is correct when he says that a person that stays in the UK is resident once being here for more than 183 days, but there is also the position of ordinary residence and domicile which are possibly more important to you here.

Take a look at HMRC6 and if things are still unclear please ask again.

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If you arrive in the UK on a spouse visa...

... presumably, you're coming to the UK to join your spouse who is already settled in the UK.  You will, therefore, be in the UK for a settled purpose from day 1.

That means you're likely to be considered UK resident and ordinary resident from arrival.

As has been  noted, UK residents are liable to tax on their worldwide income, subject to the remittance basis where such people are not UK domiciled, as may be the case for you.  If you've got substantial overseas income, you'd do well to take paid advice on this issue.

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