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TonyTax, Tax Consultant
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I am a UK Citizen, but became Resident of Switzerland on a

Resolved Question:

I am a UK Citizen, but became Resident of Switzerland on a B permit for exployment as a company director in December of 2015
I have no UK derived employment or income but i do have shared care of my son in the UK so spend roughly 160 days a year in the UK to spend time with my son during this time i say at my parents house.
I pay swiss health insurance, social security, Swiss Pension, I also have a 2 bedroom appartment that i rent in switzerland.
Do i still have a requirement to pay UK tax on my income in switzerland after paying swiss tax on it after a credit for the tax already paid in switzerland?
Submitted: 1 year ago.
Category: Tax
Expert:  TonyTax replied 1 year ago.
Hi. Let me take a look at this and I'll get back to you in a while.
Expert:  TonyTax replied 1 year ago.
Hi again. Based on the information you have provided, you will be resident in the UK for 2016/17. Take a look at the flowchart here. As you don't meet any of the automatic overseas or automatic UK tests, you need to consider the days spent in the UK in tandem with the number of defined UK ties. See section 2 of RDR3 here for the definition of the UK ties. Based on 160 days spent in the UK in a full tax year and with three UK ties (a minor child in the UK, accommodation available in the UK, more than 90 days in the UK in the previous two years) you will be tax resident in the UK. Articles 15 and 16 of the UK/Switzerland tax treaty here and here deal with employment income and director's fees. Your earnings will be taxable in Switzerland and the tax paid in Switzerland will be deductible from your liability on the same income in the UK. I hope this helps but let me know if you have any further questions.
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