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?
- Companies house dissolved my company. What do I do now? 1,095 12
- Lorry Drivers 315 5
- Cash basis 155 5
- Undeclared rental income 1,590 16
- Statutory Accounts - Dividends Disclosure Note 204 2
- Is alcohol allowed within the £150 staff entertaining exemption? 1,396 9
- Unincorporated organistion ceasing to exist 95 1
- Kasperskey - home pc 264 3
- PRR 571 16
- TMA 1970 - fixed penalties appeals 197 2
- Partially exempt? 307 10
- Method for filing 2013/14 payroll? 249 3
- Finally a winner from HMRC!!! 536 4
- Resubmit Corporation tax Return 116 1
- Income recognition - release of product from a factory 240 10
- Partnership registered in error. No activities with view to profit. 211 4
- Money laundering POCA 382 7
- Ltd Company Buying Own Shares and Transferring Assets 105 1
- Offering Cash Prizes to University Students 197 3
- client threatening legal action 2,048 29
- Skandia using wrong address 524
- Does anyone use PS Financials accounting software out there? 286
- FHL, period of grace and Entrepreneur's relief 286
- Employee rewards 276
- Legislation access for part-time sole practitioner? 246
- Rental Property W&T And Equipment 239
- Gift of reversion and lease into trust by two different people - later PPR 229
- EPS Analysis - Change to EURO 216
- Etax Australian 177
- LLP in Construction Industry 138