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Retiring to the UK

TBC15
TBC15 Posts: 1,503 Forumite
Part of the Furniture 1,000 Posts Name Dropper
After working overseas for 26 years tax free my colleague will be retiring to the UK in August.

He has recently taken 2 months leave in the UK May-June.

He has always had a house in the UK.

Will there be any tax implications on his return?

Comments

  • Annie1960
    Annie1960 Posts: 3,009 Forumite
    Tenth Anniversary 1,000 Posts Name Dropper Combo Breaker
    http://www.hmrc.gov.uk/international/domicile.htm

    Depends on where he was domiciled for tax purposes. See link.
  • TBC15
    TBC15 Posts: 1,503 Forumite
    Part of the Furniture 1,000 Posts Name Dropper
    Would this only be relevant if he continued to receive moneyfrom abroad, which he won’t?

    At the moment he is not resident and not ordinarily resident as he has been working under a contract of employment for the last 26 yrs. and currently meets the 90 and 183 day requirements.
    Is the part of the tax year he returns to the UK significant if he doesn’t carry on working?
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