Council tax

storja

Hi, i am about to move to France to work leaving my 18 yr old daughter renting my house, i have no intention of returning to the house and tried to get the c/tax put in my daughters name but i have been told i cant as i will still be liable for it even though i wont be living there. They say it will still be my principal residence, is there any way round this
Thanks

CIS

No - leaving a property only for work purposes does not remove the property as your 'sole or main residence'. The main case usually referred to in the cases is Ward V Kingston upon Hull & Bradford V Anderton.

Red_dog_Sam

On face value, I'd agree with the advice given and say that working abroad doesn't change your main residence and in all likelihood that is the position you're in.
Permanently living abroad does though - so , in the interests of debate and of course, money saving, I'd suggest that there might be bit more to it. In the cases mentioned (more case law info here: http://www.valuationtribunal.gov.uk/pdfs/CT_Manual_Sept_08.pdf), security of tenure was a key factor, but they also involved spouses at the uk property and an intent to return - however infrequently. You have no intent to return and it might be a question of how "embedded" you are in France. If you have purchased a property in France , you may have equal security of tenure abroad. Have you emigrated permananetly? If your finances were also relocated, for example you were having to get paid in Euros to a French bank account registered to a French address etc that would all support a permanent move abroad and act against the principle residence assumption. If you feel you have a case you are entitled to appeal the council's decision.

karenx

How is your daughter paying the rent? Or are you paying it?

kb92830

I was in a similar situation. My partner and children still live at our address in the UK and I moved to Switzerland to work, as part of this I became a Swiss resident for tax purposes. I still visit every weekend but had no problems changing the council tax over to my partners name, she also claims single person relief on it. The strange thing is that the council tax office still draw a direct debit from my account but have never questioned it being changed or her being a single adult occupier.

I think as previously stated, if you become resident in France for tax purposes and you comply with the following statement form the HMRC:


You'll be treated as non-resident from the day after you leave the UK if you can show:

• you left the UK to go abroad permanently or your absence and full-time work abroad lasts at least the whole tax year
• your visits to the UK are less than 183 days in a tax year and average less than 91 days a tax year over a maximum of four consecutive years

it should not be a problem

CIS

I was in a similar situation. My partner and children still live at our address in the UK and I moved to Switzerland to work, as part of this I became a Swiss resident for tax purposes

You are almost certainly still resident for council tax purposes.

HMRC rules on tax do not solely determine council tax residency.

kb92830

I am not resident for council tax. I have another property in Switzerland which is classed as my main residence. I can not be resident in two places and as I work, get paid and taxed in Switzerland that property takes precedence over the UK property.

This has been confirmed by both the HMRC and the DWP