Ex-pat with book royalties. Need to pay UK tax?

Acremead

A relative emigrated to Italy about ten years ago. He has a permanent address there and a permanent salaried job, taxed by the Italian government at source. He is however still a UK citizen and has kept his UK bank account open.

He recently had a book published and his UK publisher is paying royalties gross into his UK account in £ sterling. I'm assuming there would be no tax to pay, as annual royalties will be way below what his personal UK tax allowance would be and he earns nothing else in the UK. However, am I being naive in assuming that he can have a personal allowance in both the UK and Italy? Should he be declaring his earnings?

He's planning to keep the royalties in sterling in his UK account to spend when visiting the UK.

toolman_2

I have a similar situation but in reverse so I will be interested to hear any advice.
https://forums.moneysavingexpert.com/discussion/4498105=

xylophone

http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2012/dttl_tax_guide_2012_Italy.pdf
part 6 taxes on individuals.

Cook_County

It is of course all reportable and taxable in Italy.

antrobus

xylophone wrote: »

http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2012/dttl_tax_guide_2012_Italy.pdf
part 6 taxes on individuals.

See in particular;

6.2 - Resident individuals are taxed on their world wide income

and 6.4 - Italian residents are subject to a wealth tax on financial assets located abroad at a rate of 0.1%

The OP's relative needs to find themselves an Italian accountant.

Acremead

Thanks to all for these replies. That clarifies it for me. Basically he's resident in Italy and is thus taxed in Italy regardless of where the payment is made.