Member Since: 17th Oct 2012
15th Aug 2019
Change for change sake....oh, and wasting money and our time & money.
If it ain't broke, don't fix it!
27th Mar 2019
You do not say if he is a US citizen or greencard holder. You need to determine his treaty residence status under Art 4 via HS302 and if this falls to the UK, but he is a US citizen, then you need to be aware that the treaty relieves certain income from UK tax under the savings clause. It's a complex case so best get expert help or refer it to someone who does this type of work!
20th Mar 2019
You seem to have overlooked the EU Social Security Regulations 883/2004 and that your employees' and the your own employer social security liabilities are payable in ONLY one jurisdication in the EU on their ENTIRE remuneration.
Is Dutch social security (also known as National Insurance) being accounted for on the employees' total remuneration? If so, you should hold a copy of the Dutch A1 certificates to show no UK NIC is due. You cannot mix and match within the EU Regs.
30th May 2018
I have used the structured email NRCGT return but am submitting the calculation itself by email as it was too complicated to do within the confines of this structured email vehicle that HMRC currently use as the NRCGT return.
"You must confirm how you are submitting your computation.
Please enter only one of the following options in the box below.
Self Assessment individual tax return - if you are deferring payment
Self Assessment Trust and Estate tax return - if you are deferring payment
Self Assessment non-resident company tax return - if you are deferring payment
ATED-related CGT return - if you are deferring payment
Other information - if you have shown your computation in the 'Other information’ section of this return
Email - if you are submitting your computation separately via email
Exempt - if you are a fund or company claiming exemption"
30th May 2018
Hugely unhelpful. Do you have such a sad life that you spend (nay, waste) your time being so obtuse!
21st Mar 2018
I had a call the other day from HMRC, too. I did joke about HMRC completing MY security procedures but as I recognized the HMRC agent calling me (after a conversation the day before) and I desperately needed the answer she was ringing me about, I let it go! This was not quite an unsolicited HMRC call.
The HMRC agent did, however, inform me that it is possible to set up a security code which HMRC will quote when phoning our practice.
I was snowed under with work at the time but I really need to get to grips with this security code malarky!
28th Feb 2018
HMRC systems - simply not fit for purpose.
6th Nov 2017
The notaire handling the sale should have completed a form 2048-IMM detailing the full tax calculation. Back in those days, your client may not have paid any French CGT as the holding period for total exemption was only 15 years.
The notaire should be able to provide a copy of the 2048-IMM.
9th Sep 2017
After a lot of digging, I actually found the answer to my own question. Here, if anyone else needs it - on the ACCA P6 Advanced Taxation notes:
23rd Jun 2017
Not really enough information to say if you would still have a UK liability. If NR under, say 3rd Automatic Test of the STR, then UK liability on UK workdays.
You would be resident in Belgium so taxable in Belgium on worldwide income with "exemption with progression" in Belgium for the income taxed in the UK. You and your employer need professional help.