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Hi, to clarify, I have never been UK resident previously (so, have been working abroad for the last 20 years). situation is that I am resident in Czech Republic and we have decided that my wife and children will move to London.
hope this helps.
Hi, thanks for further info.... almost there : )
I am not a UK national (I am Swedish), but I am not sure if this makes a difference in this context.
Just two additional / final questions;
1. one of your links goes to Shipleys.com where they refer to prerequisites for UK residency; more specifically - "you have a UK home for a period of 91 consecutive days or more (of which at least 30 days must fall in the tax year), you spend at least 30 days in that home in the relevant tax year, and during this 91 day period you have no overseas home, or have one or more homes overseas and are present in each of these overseas homes for less than 30 days during the tax year in question; " --> my wife (who will be renting a house) and children will be living in London and I will be visiting them less than 90 days. However, during the same time I will have an overseas home (i.e. renting an apartment in Prague). I assume that based on my situation I will not be seen as UK resident from this perspective, or?
2. With ref to the double tax treaty - I understand that I will not be exposed to double taxation, however as the tax in Czech rep is lower than the UK (say approx 18%-points) will I be 'grossed up' (i.e. paying the difference of 18%-points) with UK tax?
thanks a lot for your help
It doesn't matter if you aren't a UK national (but see 2 below).1 If you look at the rules for automatic non-UK residency, at the end of each one it says "or". The one that covers you is "you carry out what is effectively full time work overseas [see definition A below];". Provided you meet one of the tests for automatic non-UK residency, you don't need to consider the UK residency tests.2 There could be more UK tax to pay if the Czech tax rates are lower than the UK rates but there will be the personal allowance to use against the income. Because you are no UK domiciled, you could use the remittance basis of assessment whereby you only pay UK tax on UK source income and non-UK source income you remit to the UK but you would need to be UK resident for tax purposes for that to be an option.