tax residency

[v8lante]

Looking for some expert advice.
A friend's 30 year old daughter lives either with them (her parents) or with her boyfriend in Malta. She does not work and does not pay any bills. Her English bank now wants to know where she is tax resident - she has told them UK as this is her home, but bank has now asked to see a utility bill in her name to prove this.... which she obviously doesn't have. She wants to remain tax resident in UK, even though she pays no tax - what defines tax residency in this case?

[Eric Mc]

Her permanent place of residence.

[ringram]

Does she not have a bank statement or national insurance number? Passport even? She must be registered at the UK address as a voter? Easy to start making marks as to domicle.

HMRC has a list of stuff to help identify residence. Family ties, etc.. Days spent in the country, etc, etc

[Puzzles]

I'd go to the professionals, these guys have helped my friend who had a similar issue.

http://www.propitiousconsulting.co.uk/

[anonymous-user]

Puzzles said:

I'd go to the professionals, these guys have helped my friend who had a similar issue.

http://www.propitiousconsulting.co.uk/

As the person has no income how will she pay for them?

[schmunk]

This (or similar) might help for the UK domestic tax residence position:

https://home.kpmg.com/content/dam/kpmg/pdf/2016/01...

If not, we'll need more details.


If she's also considered tax resident in Malta, she'll need to consider Article 4 of the double taxation treaty:

https://assets.publishing.service.gov.uk/governmen...

[ringram]

Basically it will boil down to days in the country. UK will have a much lower trigger due to her family being here.

https://www.gov.uk/government/publications/rdr3-st...

As above KPMG has a good flowchart you follow to determine tax residency.