How JustAnswer Works:

  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.

Ask Sam Your Own Question

Sam
Sam, Accountant
Category: Tax
Satisfied Customers: 13776
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
16196420
Type Your Tax Question Here...
Sam is online now

Regarding interpretation of emigration rule. Currently I

Resolved Question:

Regarding interpretation of emigration rule.
Currently I live in Europe away from UK, however I keep traveling back to UK to look after rented property which I own.
Can you please specify in accordance with emigration rule, what criteria I have to observe to be treated as emigrant for the purpose of CGT? I would like to know how many days maximum I can be in UK, what have to be a minimum gap between the visits before days are counted again, whether total days are counted in tax year -April to April or January to December, what if I am only coming to UK becouse am in transit to another country? I have read immigration rule, but becouse I am dislexic I am not sure about correct understanding and interpretation of that rule.

Regards
Submitted: 3 years ago.
Category: Tax
Expert:  Sam replied 3 years ago.
Hi

Thanks for your question and asking for me

If you keep travelling back to the UK to look after rented property then HMRC may in fact already be wishing to treat you as resident for UK tax purposes (although the rental income remains liable to UK tax regardless of your residency status)

And I am afraid in view of your situation there is no straight answer to the questions you ask, so I need to work backwards to come forwards. so please advise
1) When you left the UK and where in Europe is your residence or do you travel all over Europe - if so then which country do you spend most days in
2) How many days have you spent visiting back to the UK since you left (please advise approx. dates and how many days ( I need to see what pattern has been established for each tax year - which runs from 6th April to 5th April)
3) When you advise you are just passing through the UK as in transit to another country - do you remain in the UK overnight?
4) where do you stay when you visit the UK - do you have property available for your use
5) Do you have immediate family in the UK, such as wife or partner
6) Confirm that you pay tax on the rental income, or have signed up for the non residents landlord scheme - and declare the rents and expenses to HMRC at the end of each tax year

Thanks

Sam
Customer: replied 3 years ago.

Please find answers below in Bold:


 


1) When you left the UK and where in Europe is your residence or do you travel all over Europe - if so then which country do you spend most days in - I left UK around 01/08/2012 and living with my family in Poland, however I keep traveling back to UK to look after my rented property as well as going through UK when in transit to holiday destination



2) How many days have you spent visiting back to the UK since you left (please advise approx. dates and how many days ( I need to see what pattern has been established for each tax year - which runs from 6th April to 5th April)





























































































DatesDays
2012 - left UK around 01/08/2012 to live in Poland
04-14 September11
08-12 October5
04-20 December16
2013
January 5
January - in transit2
March7
Aprail - in transit1,5
April 2013 subtotal47,5
May - in transit1,5
06-14 july9
August5
09-18 September9
09-16 December8
December 26 - in transit0,5
2014
09-10 January - in transit1,5
19-23 January5
26-03 Febuary6
Subtotal (approximate)45,5

 



3) When you advise you are just passing through the UK as in transit to another country - do you remain in the UK overnight? - Yes



4) where do you stay when you visit the UK - do you have property available for your use - Yes, my house which I rent as bedsits



5) Do you have immediate family in the UK, such as wife or partner - No, just wife brother



6) Confirm that you pay tax on the rental income, or have signed up for the non residents landlord scheme - and declare the rents and expenses to HMRC at the end of each tax year - I do normal self assesment and fill in property pages for rented accomodation




Expert:  Sam replied 3 years ago.
HI Rafal

Thanks for your response

The overnight stays in the UK, will count as days spent in the UK, even though you may be in transit to another destination.

You do not meet the automatic resident tests to be treated as not resident but as you only have the two tie in the UK, which is the accommodation available for you use, and the fact that you have property on which you earn rental income (be it though the same accommodation) then as long as you do not exceed 90 days in any one year, then you will be treated as not resident and only be liable to tax on the rental income.

As it stands you have met this for both 2012/2013 (this was a pro rata year, as you did not leave the UK until 01/08/2012 so as long as you did not exceed 61 days) and also are below it so far from 2013/2014

Now for the capital gain position, as long as your remain not resident for a period of 5 full tax years, during which time you sell the property - then you will not have a UK capital gain tax position.

Thanks

Sam

Sam, Accountant
Category: Tax
Satisfied Customers: 13776
Experience: 26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
Sam and other Tax Specialists are ready to help you

What Customers are Saying:

 
 
 
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
< Previous | Next >
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex
  • Thank you for all your help. It is nice to know that this service is here for people like myself, who need answers fast and are not sure who to consult. GP
  • I couldn't be more satisfied! This is the site I will always come to when I need a second opinion. Justin
  • Just let me say that this encounter has been entirely professional and most helpful. I liked that I could ask additional questions and get answered in a very short turn around. Esther
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex
 
 
 

Meet The Experts:

 
 
 
  • Sam

    Sam

    Accountant

    Satisfied Customers:

    7088
    26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
< Previous | Next >
  • http://ww2.justanswer.com/uploads/TA/Tax Expert/2013-8-21_231010_sam.64x64.jpg Sam's Avatar

    Sam

    Accountant

    Satisfied Customers:

    7088
    26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
  • http://ww2.justanswer.com/uploads/BI/bigduckontax/2013-8-12_222058_1.64x64.jpg bigduckontax's Avatar

    bigduckontax

    Accountant

    Satisfied Customers:

    2333
    FCCA FCMA CGMA ACIS
  • http://ww2.justanswer.com/uploads/TA/TaxRobin/2013-8-28_16186_femalebusinessprofessionalbinderhand11038485.64x64.jpg TaxRobin's Avatar

    TaxRobin

    Tax Consultant

    Satisfied Customers:

    524
    International tax
  • /img/opt/shirt.png taxadvisor.uk's Avatar

    taxadvisor.uk

    Chartered Certified Accountant

    Satisfied Customers:

    2845
    FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
  • http://ww2.justanswer.com/uploads/MS/MsAM/2012-6-9_16426_anna.64x64.jpeg Anna's Avatar

    Anna

    Teacher, writer, biologist

    Satisfied Customers:

    270
    Great research skills, variety of work experiences, teaching experience.
  • http://ww2.justanswer.com/uploads/PD/pdheslin/2012-6-6_232056_pambig.64x64.jpg pdheslin's Avatar

    pdheslin

    Consultant

    Satisfied Customers:

    51
    20+ years of internet site creation and search engine optimization. Dozens of search tools at my disposal.
 
 
 

Related Tax Questions