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UK self assesment help (dom or non dom)

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  1. #1

    Join Date
    Jan 2020
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    24

    UK self assesment help (dom or non dom)

    Hi all, fairly new to HK and my first time filing a UK self assesment (via my accountant)

    British citizen couple
    No UK salary earnings in 2018-19 tax year apart (was travelling)
    Minimal UK savings interest
    Rental from 1 UK property
    Currently working full time in HK and no plans to leave

    I know for sure I am a non resident in the UK for tax purporses but my accountant has put our domicile down as UK - a little confused and google/gov.uk doesn't have much clarity. I gather its more to do with IHT and CGT purposes? Could someone kindly help please...many thanks!

    On a side note, if anyone has accountant recommendations, that would be great - my current one has little experience with non resident issues.


  2. #2

    Join Date
    Dec 2002
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    To add to what DeletedUser linked...

    Section 5.6 onwards has the domicile status pretty well documented.

    And 5.24 has a lot of flowchats which will probably end up confusing anyone... but worth a shot.

    https://www.gov.uk/government/public...nce-basis-rdr1


  3. #3

    Join Date
    Jan 2020
    Posts
    24

    Thank you all. I had seen the above links but they are a bit of a minefield. I will ask my accountant to submit.

    re flowcharts above, I walked through about 3 of them and got the "You are probably domiciled in the UK"...probably!

    re rental income I was accepted to the NRL scheme but slightly late so my lettings agent has already paid some tax to HMRC. I spoke with HMRC and they said I could claim it back but obviously this will need to be via the 19-20 self assessment...my accountant said he wont have time to do this before todays 18-19 deadline. Any issues with claiming back previous years overpaid tax like this?

    Thanks again