DTA tie-breaker issue

DTA tie-breaker issue

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A client has been not UK resident for over around twenty something years.  Although born to UK domiciled parents, they have spent most of their adult life overseas in Australia so her domicile has shifted over there too.

Due to the last remaining parent's illness and eventual death during 2014-15, they spent more time over here than they could afford to (quite spitefully, the death of a parent no longer seems to count as exceptional circumstances under the SRT), and under the ties test they are a UK resident for 2014-15.

That said, having poured over the Australia/UK DTA, I want to get them within Article 4 that allows the individual to argue that their personal and economic etc. ties are closer to Australia than the UK, allowing them to be taxed as an Australian resident instead.  The client is more than happy to have this treatment applied as is their overseas advisor.

Problem is, the residence tax return pages don't seem to lend themselves easily to this approach?  I've looked at the HS302, but as the individual has numerous overseas interests (employment, rents, bank interest, dividends, trust income) so the detail required is going to be huge.  Is there a way to avoid entering all of this or do I need to get everything from the Australian advisor?    

     

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By Montrose
18th Feb 2016 12:31

Do you want the relief?

The HS302 form is merely asking what relief you want for each category of income. Not unreasonable.

Just fill it in !

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