non resident

non resident

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Client lived in USA 9 months of 2012/13 year.  P60 from UK Company.  Rental income from properties in UK.

Does he have to declare all income on UK tax return.  Clients insists he has declared this on USA tax return and only 3 months applies to UK!!!

Your help please

Replies (3)

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By K81
06th Jan 2014 15:08

Income received In the UK should be declared in the UK & any tax paid.

His USA tax return should reflect any tax paid in UK under relevant DTA.

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By Jim100
06th Jan 2014 15:11

double tax

He has to declare all income relating to UK property.

From 2013/14 there are the new statutory residency rules but for 2012/13 rules pertain to this case and since he has not been away for a full tax year he will considered as resident in the UK.

He may end up paying tax in both countries but will get the tax credit relating to the foreign tax paid in his UK tax return since likely he is resident in the UK under the DTA.  He would have to declare his US income on the tax return as well which I am sure will annoy your client.

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By David Treitel
13th Jan 2014 21:04

Any more data?

The question is brief because we do not know his residence or domicile status, nor if he is or is not a US person.

If he was a US person he would be taxable on everything in the US and claim foreign tax credits for UK tax paid.

Provide additional facts please!

Kind regards

David Treitel | Managing Director | American Tax Returns Ltd

The Old Exchange, 12 Compton Road, London, SW19 7QD

Tel: 020 3542 6330

Email: [email protected]

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