Tax information: Non UK Domiciled 2020 UK Tax Return · please email/call us to discuss. Once all the information is finalised please return all the documents to us as soon as possible

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Tax information: Non UK Domiciled 2020 UK Tax Return

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TAX INFORMATION: NON UK DOMICILED

2020 UK Tax Return

(Period: 6 April 2019 to 5 April 2020)

The UK filing deadline for this return is 31 January 2021 with no extensions.

You will have to pay a penalty if either the return is filed or any tax due is paid after this date

Instructions

1. This organiser is for use by individuals who are not UK domiciled (please see Guidance). If you believe that you are UK domiciled please contact us and we will provide you with a different organiser. If you are unsure of your domicile even after reviewing the guidance in the Guidance, please do not hesitate to contact us.

2. Please answer every question and include additional details and provide supporting documentation as necessary. If applicable, please review your prior year’s UK tax return to ensure you have included all items of income.

3. In the UK each individual files a separate tax return. If you have income arising from assets you hold jointly with your spouse/civil partner please tell us that it is jointly held and the total income arising. The income will be split 50:50 unless you hold the underlying asset in a different proportion and you have completed a Form 17 declaration. Your spouse/civil partner may need to file a separate UK tax return If your spouse/civil partner has overseas income/gains and any UK source income they should consider whether they need to file a UK tax return in order to claim the remittance basis of taxation in the UK. Please contact us if you require more information

4. There is further information for some sections in the Guidance. If you are still unsure after reviewing the Guidance please email/call us to discuss.

Once all the information is finalised please return all the documents to us as soon as possible

Title

First name(s) Last name

Postal address (Please note we will use this address on your Tax Return so any future HMRC correspondence will be issued to this address until they are notified otherwise) Primary email address: If you would like us to use a different email address to the one we have used to send you this questionnaire as your primary email address please provide it here Secondary email address: Please provide an alternative email address Telephone number(s)


Section 1:

A) Personal Details (If we have prepared your tax return before and your personal details have not changed, there is no need to complete this section if you do not wish to)

Date of birth (DD/MM/YYYY) ________________

National insurance # (if known) _______________ Self-Assessment/UTR # (if known) __________

“Home” Country ___________________________ Citizenship (1) __________________________

Country assigned from ______________________ Citizenship (2) __________________________

Assignment Country ______________________________________________________________

Date assignment started __________________ Date assignment ended/will end ______________

Married/Civil Partnership? _________________________________________________________

Have you lived in the UK at any time prior to this assignment? YES NO

If you have please provide the dates you were in the UK in the additional information section

B) Miscellaneous details

Did your family accompany you on your assignment? Please provide details. For example ‘my family joined me on 1 May 2019 and remain with me here to date’.

_____________________________________________________________________________

Have you lived in Scotland during the tax year? YES NO

Have you lived in Wales during the tax year? YES NO

Were you tax resident in another country during the year? YES NO

If yes, which country_____________________________________________________________

C) 2019/20 Payments on Account

If you made 2019/20 UK tax payments on account please advise the amount you paid and when.

D) Tax Refunds: (please provide details of the account to which any refund should be made, this must be a bank within the UK clearing system so UK, Channel Islands or Isle of Man)

Bank Name:

Account Number:

Sort Code:

Name of Account Holder:

Have you made a payment to HMRC using a credit or debit card in the last 9 months?

YES NO

Have you received any correspondence from HMRC or any refunds? Please provide us with details if you have.

YES NO


Section 2: Employment

If you answer "yes", please provide details in the “Additional Information” section.

2.1 Please include details of all employment income, benefits and expenses for the year regardless of where paid.

P60 / P45 enclosed

P11D enclosed

Payslips enclosed

2019/20 or 2020/21 PAYE coding notices

YES NO

YES NO

YES NO

YES NO

Payments and expenses relating to your employment.

Bonus payments (confirm period e.g. calendar year performance bonus)

Long term performance plan payments (e.g. LTIP)

Benefits and payments made by your employer on your behalf

Termination payments

Other payments relating to your employment

YES NO

YES NO

YES NO

YES NO

YES NO

YES NO

2.2 Are you a director of a UK company? If yes and you received income specifically related to this directorship please provide details

YES NO

2.3 Does your employer pay any of your tax (e.g. tax equalisation)?

YES NO

2.4 Have you received any interest free loans from your employer?

YES NO

2.5 Does your employer pay for any of your tax or accountancy fees? (e.g. preparation of your Tax Return).

YES NO

2.6 Did you change employments during the year?

YES NO

2.7 Did you or your employer pay UK national insurance contributions during the year?

YES NO

2.8 Did you incur any business expenses that were not paid or fully reimbursed by your employer? (including car mileage or professional subscriptions)

YES NO

2.9 If you have now left the UK did you receive any income, following your departure which relates to work that you performed in the UK (e.g. expenses, share/stock income or bonus payments)?

YES NO

2.10 Did you receive any income from a third party, e.g. paid to you offshore, from a trust, company or by way of loan?

YES NO

2.11 Did your employer operate reduced wage withholding (PAYE) e.g. “s690”?

YES NO


Section 3: Employment Related Shares /Stock (UK & Overseas) If you answer "yes" please provide details in the “Additional Information” section. 3.1 Were you granted or awarded any share options, or other form of share related income

during the year such as RSUs, warrants, options, free shares etc? (Including overseasshare/stock plans).

YES NO

3.2 Did you acquire any shares or securities by the exercise or vest of an option or similar right or receive ‘free’ shares or shares that had vested?

YES NO

3.3 Did you withdraw money or shares from a share incentive plan?

YES NO

3.4 Did you dispose of any securities or shares during the year?

YES NO

3.5 Did you participate or receive income or benefit from any restricted stock plan or deferred compensation programme? (e.g. Vesting schedule, contract notes, plan details)

YES NO

Please provide us with copies of any docmentation and complete the “Additional Information” section with any other employment share/stock related information you consider relevant.

Section 4: Pensions Contributions (see Guidance for “UK Pensions”) There have been a lot of changes with respect to pension contributions so please read the Guidance before answering the questions below. If you answer "yes" to any of the questions, please provide details in the “Additional information” section together with copies of any relevant documentation. 4.1 Did you or your employer make contributions to a UK approved pension scheme? If so,

please send us copies of your March 2020 payslip and any documentation issued by the pension provider to you since April 2020

YES NO

4.2 Did you take a salary reduction or sacrifice all or part of a bonus in favour of an employer pension contribution? If yes please provide details

YES NO

4.3 (a) Did you or your employer make contributions to a non UK pension or retirement savings plan? e.g. 401k. (If yes, please provide name of plan, country and details of contributions)

YES NO

(b) If yes, is the plan approved in that country and does it only provide death and retirement benefits?

YES NO

4.4 Please provide details of your total employee and employer contributions during the year

£________

4.5 Did you take a loan or make a withdrawal from any pensions or retirement fund in 2019/20? If yes please provide details

YES NO

4.6 Have you ever cashed in a pension arrangement in favour of a lump sum or made an income withdrawal, on either a one-off or regular basis. If yes please provided details

YES NO

4.7 Did the capital value of your pension funds exceed the Lifetime Allowance of £1,055,00 during the year?

YES NO


Section 5: UK Remittances (see Guidance for “UK Remittances”)

(You MUST tick at least one of the boxes in this section so please see the Guidance for further guidance)

As you are not domiciled in the UK you can choose whether to be taxed on the arising basis or the remittance basis. If your unremitted non UK income and gains were less than £2,000 you can use the remittance basis automatically.

If your total unremitted non UK income and gains were less than £2,000 please tick this box. We will complete your tax return using the automatic remittance basis unless you tell us not to.

☐

If your total unremitted non UK income and gains were more than £2,000. You will need to decide on whether you want to be taxed on the Arising or Remittance basis. Please choose either option 1 or 2 below or call us to discuss.

Option 1: “Arising” basis

You will be taxed in the UK on your worldwide income and a credit may be available for any tax you have already paid on certain offshore income or gains.

If you choose this option, please provide us with details of all your offshore income and gains during the year in the “Additional Information” section.

Please tick this box if you want to be taxed on the Arising basis.

☐

Option 2: “Remittance” basis

Under this option you have the opportunity to shelter your non UK income from UK tax. However you may lose your tax free UK allowances. If you have been in the UK more than 7 years, you may also need to pay a remittance charge. Your entitlement to claim Tax Free Childcare (“TFC”) will be affected if you or your spouse/civil partner claim the remittance basis. Please let us know if one of you expects to claim TFC.

Please tick this box if you want to be taxed on the Remittance basis.

☐

Please provide details of all overseas income and gains that you remitted directly or indirectly to the UK during the year


Section 6: Expatriate tax reliefs

6.1 “Relocation expenses”. Did you or your employer incur relocation expenses during the first 2 years of your assignment? If yes, please provide details (including the specific items you were reimbursed for) unless these are reported already on your form P11D provided by your employer.

6.2 “Foreign taxes”. Have you paid tax on your employment income in any other country since your assignment started? If yes, please provide details/copy of the relevant tax return.

6.3 “Home leave”. Did your employer pay or reimburse you or your family’s travel between the UK and your overseas home? If yes, please provide the following details:

Destination Date of trip Cost of trip Amount paid or reimbursed by employer

Who travelled? (Please indicate the age of any children who travelled)

6.4 “Detached duty relief”/ Temporary living expenses (see Guidance for “Detached Duty Relief”)

Was your assignment initially for less than 24 months and did you keep your home country employment contract whilst working overseas? If yes, please answer the following:

1) Did your circumstances change during the year? If yes what was the change and when did you first know about the change? (E.g. your assignment was extended beyond the initial 24 months)

_______________________________________________________________________________________

2) Please provide a copy of your assignment letter.

3) What is your family size in the UK (eg 4) including you _____

Please provide details of the following expenses for the tax year or up to the date of your intention changed above, if before 5 April 2020.

Please tell us the total amount of expenses you incurred and the total amount reimbursed by your employer and make sure you have completed question 3 above. We will then apply a reasonable apportionment to restrict any available relief to the amounts relating to you. The relief claimed would usually be 80% of the total amount unless you tell us to apply a different percentage.

Expenses incurred

(Please ensure you keep receipts in case HM Revenue & Customs requests them)

Total Amount (£) Incurred. Please state if monthly or annual

Number of family member(s) this amount relates to

Full amount reimbursed by your employer (£)

Travel to the assignment location at start of the assignment or return home

Travel to the assignment workplace (commuting)

Accommodation costs on assignment

Daily subsistence costs (e.g. meals)

Utilities (e.g. electricity, gas, water, council tax)


Section 7: Overseas Workday Relief (see Guidance for “Counting workdays and Overseas Workday Relief”) 7.1 Did you work outside the UK during the year?

YES NO

7.2 Have you been resident in the UK for fewer than 3 years?

YES NO

7.3 Are any of your foreign earnings for an earlier year?

YES NO

7.4 Were all or part of your employment earnings paid into a non UK bank account (a non UK bank account includes Isle of Man, Jersey or Guernsey)?

If you answer no to this question please go to question 8.

YES NO

If only part of your employment earnings were paid into a non UK bank account please provide details of the amount paid into

a) the UK bank account b) the non UK bank account

7.5 Was the overseas account a ‘qualifying’ overseas bank account which only contained your employment income? (see Guidance for “Special Mixed Fund rules for non UK).

YES NO

7.6 Would you like us to treat this as your ‘nominated’ ‘overseas’ bank account? 7.7 If yes provide details of the account below.

Account Number/IBAN ___________________________________

Where is the account held ___________________________________

Account Name ___________________________________ Date 1st qualifying deposit made ______________________________

YES NO

7.8 Was this the only account you remitted income from to the UK during the year?

YES NO

7.9 Have you claimed relief for non UK workdays previously? YES NO


Section 8: Other

If you answer "yes" to any of these questions, please provide details on the “Additional Information” sheets and any relevant documentation.

8.1 Did you hold any other employment or directorship during this fiscal year including dual contracts?

YES NO

8.2 Were you self-employed, a consultant, a partner in a partnership and/or did you own your own business?

YES NO

8.3 If you have been involved in any trusts or settlements then please provide full details. This includes all UK and non-UK trusts or settlements where you are a settlor, trustee or beneficiary.

YES NO

8.4 Did you make any other payments with potential income tax consequences e.g. Capital Trust (VCT), Enterprise Investment Scheme (EIS)/(SEIS) or Social Investment Tax Relief (SITR)?

YES NO

8.5 Did you acquire or dispose of any form of crypto asset or crypto currency?

YES NO

Section 9: UK Personal Income Assets disposed of & Deductions

If you answer "yes" please provide details in the “Additional Information” section.

Income Did you receive any

(a) interest income from UK banks, UK building societies, UK securities, UK government stocks, interest from National Savings or any other UK source?

YES NO

(b) dividend income, unit trust income or other investment income from UK sources?

YES NO

(c) rental income or other income from UK property or lettings? If yes please make sure you provide details of address, gross rents and expenses in the Additional Information section and details of any rental losses to carry forward

YES NO

(d) income from pensions during the year?

YES NO

Transfer disposal of assets (excluding cars)

(a) Have you acquired, disposed of or transferred any assets during the year and made capital gains or losses? For example shares, property etc.

YES NO

(b) Do you have any UK capital losses brought forward from earlier years?

YES NO

(c) If you have been absent from the UK for fewer than 5 years, please provide details of all assets transferred/disposed of whilst you were absent

YES NO


Miscellaneous

(a) Do you have unmarried minor children in receipt of income arising from capital you have provided?

YES NO

(b) Have you made a donation to a charity in the UK or EU? If so, please provide further details or donation receipt

(c) Did you or your spouse/partner receive UK child benefit? If “yes” please tell us how many children you have and how much child benefit you received. (Guidance for “High Income Child Benefit Charge”)

(d) Do you have to make UK student loan repayments? If “yes” please tell us the type of plan (1 or 2) and if you expect to pay it off within 2 years.

YES NO

YES NO

YES NO

Section 10 Residence (see Guidance for “Residence” words in italics and underlined are explained in the Guidance)

Were you tax resident in the UK in any of the tax years 2016/17, 2017/18 or 2018/19? YES NO

A: Calendar (Arrival in or departure from the UK during 2019/20)

If you arrived in the UK please enter the date ________________________________________________________

If you left the UK please enter the date______________________________________________________________

Please make sure you complete the “Split Year” section below Workdays (If you have completed the Blick Rothenberg calendar you do not need to complete this section) How many days did you work more than 3 hours in the UK in 2019/20? ____________________________________ How many days did you work more than 3 hours outside the UK in 2019/20? ________________________________ Were there any days on which you did not work because you were “furloughed” under the UK job retention scheme or

an equivalent overseas Government scheme related to COVID 19? If yes please provide details in the additional

information section. _____________________________________________________________________________

Days (If you have completed the Blick Rothenberg calendar you do not need to complete this section)

On how many days have you been in the UK at midnight during 2019/20? __________________

Have you been present in the UK on more than 30 days during 2019/20 without being present in the UK at midnight?

YES NO


B: Home

Did you have a home outside the UK which was available for your use at any time during 2019/20?

If yes please provide the address in the additional information section and complete the following

Dates home available from ___________ to ____________________

Were you present on more than 30 days at this home during 2019/20?

Did you have a UK home which was available to you for your use at any time during 2019/20?

If yes

Dates home available from __________________to _______________

Were you present on more than 30 days at this home during 2019/20?

YES NO

YES NO

YES NO

YES NO

C: Full time employment

Did you work full time outside the UK without any significant breaks from working outside the UK or any gaps between employments throughout 2019/20?

YES NO

Did you work full time in the UK without any significant breaks from working in the UK or any gaps between employments throughout 2019/20?

YES NO

Did you have any gaps between employments or significant breaks during 2019/20? YES NO

Was there any twelve month period starting or ending in 2019/20, where you worked for more than 75% of the period in the UK?

YES NO

D: Ties

Please read the Guidance and then circle all of the ties that apply to you:

Family Accommodation Work 90 day Country


E: Split Year

If you left the UK during 2019/20 please answer these questions

Did you spend any time in the UK after you left?

If yes

• On how many days were you present in the UK at midnight after you left? ______________________________________________________

• How many UK workdays did you have after you left? ______________

• Were you performing incidental duties on all of these workdays?

YES NO

YES NO

Did you start full-time work outside the UK during 2019/20?

• If yes please enter the date this full-time work started______________

YES NO

Are you the partner of someone who started full-time work outside the UK during 2019/20?

YES NO

If you arrived in the UK during 2019/20 please answer these questions

Did you spend any time in the UK before you arrived?

If yes

• On how many days were you present in the UK at midnight before you arrived? ________________________________________________

• How many UK workdays did you have before you arrived? _________

• Were you performing incidental duties on all of these workdays?

YES NO

YES NO

Did you start full-time work in the UK during 2019/20?

• If yes please enter the date this full time work started _____________

YES NO

Did you stop working full-time outside of the UK during 2019/20?

• If yes please enter the date this full time work stopped ____________

YES NO

Are you the partner of someone who stopped full time work outside the UK during 2019/20?

YES NO

Do you expect to be UK resident next year (2020/21)? YES NO

If you have been absent from the UK for fewer than 5 years, please provide details of all assets you transferred or disposed of while you were absent

YES NO


Please make sure you:

Complete the additional information pages

Include copies of any relevant documents

Complete the calendar

Thank you


Additional Information

Please use the boxes below to provide additional details. Please remember to put the section reference so that we can link the information you provide to the relevant section.

Section reference: 9 – UK investment income gains/remitted foreign investment income/gains.

Type of income/gains

Gross amount

Tax paid Net received

Comments

Section reference:

Section reference:

Documents

Tax information: Non UK Domiciled 2020 UK Tax Return · please email/call us to discuss. Once all the information is finalised please return all the documents to us as soon as possible