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?
- Leaving the VAT FRS Scheme or trying to stay as long as possible? 374 5
- Stumped - IHT 20 1
- No PAYE Registration but need auto enrolment 445 11
- Tips on meals 86 1
- HMRC now overriding SA bank repayment details on tax returns 1,263 33
- Credit management tools 81 1
- Rental losses on jointly owned property 58 2
- property capital gains 62 1
- Write an article on latest tax changes for landlords. 757 20
- Incorporate to utilise dividend allowance next year? 339 7
- CGT and primary residence 129 1
- Marriage Allowance 216 3
- Private doctors - Ltd company vs partnership 1,116 12
- S455 and February year ends 278 7
- HMRC having technical difficulties 859 18
- Closing down loss-making company 431 5
- S.455 Tax again 276 3
- New Build 332 2
- Taxation of sinking fund contributions 373 4
- Mortgage Reference 786 10