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?
- Do I need to report this to SOCA 476 8
- Do I need to pay Capital Gain Tax 87 4
- sole trader employing his girlfriend 1,608 16
- HMRC list of tax avoidance schemes 223 2
- Corporation tax - group relief on 75% subsidiary 103 2
- Unpaid company directors and self employment 163 2
- Mortgage interest claim on Buy to let hic up 394 2
- Dissolution of a LLP with ongoing HMRC Inquiry 156 2
- Any point writing to HMRC to appeal against self assessment penalties ? 430 13
- Real names 977 32
- VAT charge needed on van sale? 282 7
- Director forgot to take salary for 2013/2014 1,662 10
- Best apps for clients 179 2
- Theatre as charitable company 137 3
- Is a tax return required - rental income? 298 2
- Taxfiler - is it really good? 428 12
- Can the receivers fees be allowed for tax? 339 1
- Fixed Assets 186 2
- CGT on Sale of shop 175 2
- Dividend payment date 2,050 36
- Proposed Amendments to IAS 1 574
- Property exchange - 8-year legal delay following fall-out 443
- Accounting for Insurance Premium Financing 349
- IFA incorporation 330
- Sorry ignore me 288
- Moving into own BTL property - allowable costs 268
- Will Ni be payable on the salary I receive abroad ? 255
- SAGE Payroll Data for Import to MS Dynamics AX 250
- Cancelled 192
- property ownership between husband wife three taxpayers 160