# ...when/how you stop being UK TAX RESIDENCE?



## 1434129 (Mar 10, 2017)

...when/how you stop being UK TAX RESIDENCE?

this subject is very complicated, so I am trying to understand it


I am UK tax payer = UK tax residence, then

a)	how they count 183 days towards tax resident? Tax years are different in some countries 1 Jan to 31 Dec, in the Uk 6 April to 5 April, to be a tax resident of the country you need to be in the country 183 days in their tax year or in your life?

b)	where do I report that I am mvoing abroad to not be UK tax resident? Whats the procedure and documents required?

c)	If you work outisde UK and not getting back to UK for more then 90 days, then you dodnt have to do tax assessment? What if you have UK interests from bank, then you have to do selft assesment?

thanks


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## 1434129 (Mar 10, 2017)

****do i have to pay cgt on abroad only property if i dont have any property in the uk*

hello

I have a question regarding a capital tax gain on overseas property. Can someone tell me if I have to pay any CGT if I sold my only house I had. 
I have no other property in the UK, I live in the rented place. I inherited land abroad and built a house when I lived in the UK. I never lived in that abrad house. Normally if you live in UK and sell youronly house then you dont have to pay CGT on it. In my case I lived in rented UK place and had only house aborad.

If I have to pay can I diduct all costs?


thanks


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## Stevesolar (Dec 21, 2012)

super1 said:


> ...when/how you stop being UK TAX RESIDENCE?
> 
> this subject is very complicated, so I am trying to understand it
> 
> ...


Hi,
I think you need to do some more research - as your assumptions above are not correct.
You now need to pass the Statutory Residency Test to confirm that you are not resident for tax purposes. It’s certainly much more than simply how many days per year you spend in the UK!

https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
Cheers
Steve


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## Dunedin (Aug 12, 2013)

*Sale of property abroad*

Sale of property abroad

The capital gains tax exemption is for a gain on a sale of property used as a main residence. There is no exemption if a property is not used as a residence. Then the normal CGT rules apply.

The gain would be calculated in the normal way, in sterling, with the sales proceeds less market value of land when inherited, and cost of construction.

The gain, after the annual capital gains tax exemption, would be taxed at 18%/28%, rather than the normal lower rates. These rates apply to all gains on residential property, including residential property outside the UK.

The tax rules in the country in which the property is situated should be considered, and any relevant double tax treaty.


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