Individual comes to live in the UK in Feb 2007 from Hungary. She is employed by a multi national company initially working in the UK. She then leaves this employment in early 2010 and sets up a company registered in the UK.
She stays in the UK for over 200 days in the 2008/09, 2009/10 and 2010/11 tax years but in 2011/12 tax year spends around 170 days in Hungary and 150 days in the UK. Future years are likely to follow a similar pattern to 2011/12.
During her time in the UK she either lives in rented accomodation or hotels. She has her permanent home in Hungary throughout which she owns.
Her only income is through the UK registered company where she is paid £7,500 salary and balance of dividends which take her into higher rate.
Is she considered resident in the UK for 2011/12 and is she taxable in the UK on the dividends?
- Coming in from the cold 303 3
- Splitting the tax year 151 2
- P11d & Medical Ins 182 2
- Should design costs be capitalised? 162 4
- Sale of assets - availability of AIA to the purchaser 147 2
- Submitting tax return 107 1
- Ex Client from over 3 years ago 203 3
- Keep receiving RTI late submission notice 255 8
- Director's tax return 329 7
- Reporting no P11d due when PAYE scheme closed by HMRC 5Apr2013 110 1
- Sage Payroll 313 11
- Payroo Employer allowance query 207 6
- Small employers paying people when sick thanks alot! 3,068 33
- vat return 262 3
- Flat rate vat 153 1
- Value pricing 732 26
- RTI Annual Scheme Query 164 4
- PAYE coding notice - deliberate misstatement 241 4
- Private residence relief with entrepreneur relief mix 293 4
- Reregister for VAT 164 2
- Residential Property Purchase Above £750K 805
- Using Sage with Sofa Categories 557
- Does anyone have an unwanted ICAEW wooden plaque? 426
- Goods shipped inter EU and VAT Reporting 304
- Free Tax Legislation? 274
- Director Loan account operation 255
- transferring simply accounting 2010 from xp to windows 7 252
- Non-Resident Director - UK Tax Position? 245
- Sage 200 and Access Dimensions reviews 232
- Paye procedures for CVA 169