Share this content
5

Australian/UK tax residency

Tax residency issues AUS/GBP and double tax treaty

Didn't find your answer?

I have a client who has been living in Australia and has a temporary Australian visa. As such, according to Australian tax rules, he is only taxable on his Australian sources of income. The client spents majority of the time in Australia and up to 0-10 days a year in the UK. As such he is classed as an UK non-resident and taxed only on UK sources of income. When reading double tax treaty between UK and Australia, it would appear that he should be then taxed in the UK on his worldwide income. Please can someone confirm that this is the correct way of taxing the individual. How should this be disclosed on the tax return? Many thanks for any hints and advice.