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taxadvisor.uk
taxadvisor.uk, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 5028
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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I am a retired woman with a house in the UK. During the

Resolved Question:

Hi
I am a retired woman with a house in the UK. During the last tax year I married a US national in the US who does not intend to live in the UK. My conditional green card came through last october but I do not yet intend to live permanently in the US. We will each keep our own houses and I will spend about half the year in each country.
Do I have to inform HMRC if my spouse will not be living with me in the UK as to all intent and purposes my status in the UK has not changed.
Are they my NOK in this country.
What impact will this have on my tax status when I complete my self assessment.
thanks
Submitted: 2 years ago.
Category: Tax
Expert:  taxadvisor.uk replied 2 years ago.
Hello and welcome to the site. Thank you for your question.

As a general rule, you can claim main residence on one property at any one time to avail private residence relief for capital gains tax purposes. If you are married or in a civil partnership and you are not separated from your spouse or civil partner, you can have only one main residence between you. If, when you married or registered as civil partners, you each owned a residence and you have continued to use both residences, you can nominate jointly which is to be the main residence, and the two-year period for doing so begins on the date of marriage or registration as civil partners.

If it is your intention to live in the UK for about half a year each year, then for tax purposes you are regarded as a resident in the UK. You are living with your husband albeit for part of the year you spend in the USA. You don't have to inform HMRC of your arrangement as it does not have any impact on your filing self assessment tax return.

You can advise HMRC of your change of name/marriage details online and the link is here

https://online.hmrc.gov.uk/shortforms/form/PAYECOCNaAd?dept-



You should be mindful of CGT implications when you were to sell the property based on what is deemed your main residence for private residence relief against potential CGT.
More information on private residence relief can be found here

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/323679/hs283.pdf


I hope this is helpful and answers your question.


If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.

Customer: replied 2 years ago.

Hi

We are not wanting to claim capital gains relief as we did a pre nup so neither of us have any claim on each others estate, monies etc.

For US immigration my main address is in the US but for UK tax surely it is still my UK address (where I am at the moment ).

Will my tax relief remain the same when I notify HMRC of my marriage ?

And is my spouse my NOK in this country ?

Expert:  taxadvisor.uk replied 2 years ago.
Pam, thank you for your reply.

Your tax relief in terms of personal allowance will remain the same when you notify HMRC of your marriage.

Yes, your husband would be yout next of kin in this country.

I just made you aware of the CGT implications if you were to sell your property at a future date. This is different from tax implications for inheritance tax purposes.

I hope this is helpful.
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Expert:  taxadvisor.uk replied 2 years ago.
I thank you for accepting my answer.
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Best wishes.