NR, UK source income. How to proceed?
Non Resident individual receives £2k bank interest gross from RBS a £5k UK state pension and a £3k private employers pension. He is 70 years old. He is domiciled in the USA. He lived and worked in the UK for 20 years and has now returned to the USA to see out his days. He will probably never return to the UK. He was resident for the 20 years until 10/11, when he left UK for good March 2011.
Section 56 ITA affords a Personal Allowance to nationals of the EEA. What is the definition of a "national"?
If we can remove the cash in RBS so that his only income is £8k pension income would we still be required to do a UK tax return? I have had no joy getting a stright answer to this from HMRC.