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?
- VAT on work on residential premises (empty for 2 years prior) 42 1
- Bank request To verify Accounts 152 2
- The stupidity continues 1,304 67
- AML report needed? 123 2
- How to claim subsistence for working away from home 138 2
- Land Rover Discovery 3.0 SDV6 255 Comm Auto 2 seat 381 9
- Marketing and email surprises 443 9
- If you've had any issues posting: Please read this 761 26
- What is IRIS World like? 407 10
- transactions after account have been closed 299 9
- Limited company director - other earnings in the tax year 316 5
- Mlom bollocks 230 4
- VT Transactions Stock Issues 97 2
- Non-Europe based but want to do UK taxes 158 1
- CIMA at the age of 35?? 584 11
- Can I claim Vat on solicitors invoices? 301 6
- Offsetting CT losses against another company 276 6
- Calculating capital gains tax for non-residents UK residential property 163 1
- CIS. Why is it so complicated? 2,371 25
- New Employers Helpline 229 4
- Straight line write off of Purchase Goodwill ??? 443
- Has anyone been affected by the RBS payment breakdown? 442
- WIP Software 306
- FRS 102 compliant illustrative accounts for an insurance company 292
- No payroll scheme in place 240
- CGT, PPR and transfer of equity to spouse. 235
- Do subcontractors on work for residential (student accomodation) construction 215
- Is there anything wrong with this? 210
- Small Part Disposal of Property 196
- Uncommercial property business 186