UK Tax liability - can anyone advise please?

[Deleted User]

I have a job interview at the European Commission in Brussels next month. If I were to be offered the job, I would be moving to Brussels to live and work there full time. My husband would remain in the UK for the first six months, after which he would move out to Brussels with me. We own a house in the UK which would be let out to tennants in our absence. Where would we stand in terms of UK tax liability?

pjclar02

Hello there

If your posting to Brussels lasted for at least a whole tax year (say 6 April 2012 to 6 April 2013) then you would become non-UK resident the day after you leave. Thereafter you would only be liable to UK tax on your UK source income (such as bank interest and rental income).

You will retain the right to a UK personal allowance, which will hopefully make all of the income you earn in the UK tax free.

I would recommend that when you leave the UK you submit a P85 to HMRC - this will enable them to calculate any tax refund due to you - and also an NRL1 - which will allow you to receive your rental income gross. In the absence of this form, the tenant or letting agent is obliged to withhold tax at source from the rental income.

Slightly in haste, but hopefully this is a good overview for you.

[Deleted User]

Thanks, that's really helpful! :T