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Residence pages

Do I need to do them?

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Hi all

I'm having a long day so apologies in advance as I know it is a bit of a moot point but I'm not clear what I'm meant to do.

Per RRN1 (the SA109 notes):

Fill in the ‘Residence, remittance basis etc’ pages
if you:
• are not resident in the UK
• are resident in the UK and:
— are eligible for overseas workday relief
— became UK resident during this tax year
— are due split year treatment
— have a domicile outside the UK
— have foreign income or capital gains and want to use the remittance basis for the 2018 to 2019 tax year

Is that list 'and' or 'or'?  As in, my client is visiting the UK for a few years and keeping their overseas home.  They have no non-UK income and spend almost the entire tax year each year in the UK, so the only line above that applies is the fact they are domiciled overseas (which means they need to do the pages, unless it is 'and' in which case they don't).  My software generates the pages due to me indicating they have an overseas home (which isn't even one of the criteria above, though I suppose that is indicative of a foreign domicile...); I haven't ticked the domiciled box as it clearly states only to tick if non-dom 'and this is relevant' (which it isn't, as no remittance basis issues).

Call it 50% curiousity and 50% not wanting to baffle my client with more pages than are needed (plus I feel if I'm sending a page I need to fill it in fully, even if it is irrelevant, so I'd end up adding days outside the UK and considering whether they are resident back home etc...).

Replies (4)

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By carnmores
05th Jun 2019 12:11

If they are resident here and pay tax on all their income here they do not have to complete the residence pages IMO.

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Caroline
By accountantccole
05th Jun 2019 12:39

I might be tempted to fill it in to show the non-dom part in case they end up renting the overseas house at some point in the future but choose not to remit the income.

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Replying to accountantccole:
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By Tax Dragon
05th Jun 2019 12:47

Might do no harm from an IHT viewpoint, too.

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Quack
By Constantly Confused
05th Jun 2019 15:31

Thanks all, I'm sticking the pages in as I can't see any harm and no-one is pointing any out.

Or more accurately, I'm not going out of my way to stop CCH putting them in!

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