Moving Abroad - Tax Help!

Cook_County

IR20 is already out of date & about to be withdrawn. It is not a reliable guide to HMRCs thinking.

GARDINER

Cook -County

Please see http://www.hmrc.gov.uk/leaflets/irlist.pdf

no mention of IR20

Cook_County

I have met the folks who head HMRC - including Dave Hartnett who acts as Chair - and can assure you that IR20 no longer reflects HMRC practice nor does it represent case law if it ever did.

You may wish to read the Finance Bill published this week if you want to know what Parliament's current intention is, but the rules remain based on case law on which IR20 is plainly wrong in many areas.

GARDINER

How privileged are you Cook-County? Dave Hartnett no less!

Ask HMRC staff what they think about Mr Hartnett.

I can assure you that I have read the Finance Bill and my opinion remains the same. You will see that the IR20 states at par 1.2 'the normal rule' however HMRC staff in my experience have common sense.

Unfortunately you are invoving yourself with HMRC Commissioners that are so far removed from reality that one cannot rely on anything that they assert. HMRC staff (the ones trained and capable of the job in hand and actually give a damn) have to cope with this sort of incompetence on a daily basis. If you wish to keep up to date with HMRC practices ask the staff on 'the factory floor'. These are the people who know what they are doing and are able to use their experience and common sense in matters such as residency; unlike Dave Hartnett and the others on the ExCom who do not have a s*****g clue.

Apart from that, airhostess does not intend returning to the UK (wonder why) and so the Finance Bill affects her not in the slightest.

Good luck airhostess - and my advice would be to take information from the IR20 booklet and ignore postings from 'advisors' on this forum who simply wish to feed their ego. Their bosses don't and can see straight through them; I have worked with hundreds of these sorts in my 34 years in the IR.

As an aside the Government introduced legislation a while ago SI 2080/2000 to make 'welfare counselling' a non taxable benefit. What a waste of money considering the legislation was already in place and had been for several years.

Someone should have asked me.

airhostess

Thank you so much for all your replies, they have been so helpful. Just waiting until my last day of work so I can receive my P45 to accompany my P85. Thanks once again!

AH

Cook_County

GARDINER wrote: »

Good luck airhostess - and my advice would be to take information from the IR20 booklet and ignore postings from 'advisors' on this forum who simply wish to feed their ego. Their bosses don't and can see straight through them; I have worked with hundreds of these sorts in my 34 years in the IR.

This is an arrogant statement. I have close to the same numbers of years of practical experience as you indicate. Luckily I also have the benefit of several professional qualifications in tax and understand the law whereas you rely on practice which is frequently at odds with statute or case law.

Perhaps you have not yet understood that HMRC and the tax profession are on the same side, to explain tricky issues of law where our unwritten constitution is unclear.

The rules of this forum recommend courtesy. I would ask that Gardiner at least thinks before insulting others on a forum in words s/he would not use face to face.

In terms of IR20, it has never properly reflected case law on residence but is being re-drafted currently to be re-issued this Autumn when the re-drafting is completed:
http://www.hmrc.gov.uk/large-business/programme-of-guidance.htm

Many of the recent and recent cases on residence such as Shepherd & Dickie relate precisely to people who work for airlines. I don't know if airhostess works for an airline but if s/he does then these cases give guidelines on how to break UK residence.