saint_in_munich

Theres a couple of Irish bars in the centre if what was W Berlin when i was there in 92, google it, was near zoo station

Statutory Residence Test: Update

Responses to the UK Treasury’s proposed statutory residency test, which is aimed at replacing a cumbersome residency system based mainly on case law, have been published by HM Revenue & Customs.

The UK Government’s plans to establish a statutory residency test were first announced in April 2011. A consultation document was subsequently published in June 2011, seeking views from the industry and public on how the test might most fairly be devised. In December, the Treasury announced it was postponing the publication of its draft legislation, effectively delaying the introduction of the new test by a year, to 2013.

But what does the proposed Statutory Residence Test mean for expats?

The current UK residence rules are based on the number of days of residence in the UK and are relatively generous (91 and 183 day rules) compared to the proposed new rules due from 6 April 2013.

So what are the proposed new rules which were revised recently, and need we be worried?

Under the new rules you will not be resident in the UK for a tax year if you fall under any of the following conditions:

• you were not resident in the UK in all of the previous three tax years and you are present in the UK for fewer than 46 days in the current tax year;

or • you were resident in the UK in one or more of the previous three tax years and you are present in the UK for fewer than 16 days in the current tax year;

or • you leave the UK to carry out full-time work abroad (35 hours a week or more), provided you are present in the UK for fewer than 90 days in the tax year and no more than 20 days are spent working in the UK in the tax year.

Leavers

Many British expats living abroad but flitting back to the UK will be classed as "leavers" (resident in one or more of the three tax years immediately preceding the year of return) not "arrivers" (not resident in all of the three tax years preceding the year of return).

Leavers can only be in UK for less than 16 days or above in a tax year to have absolute ‘certainty’ of non-residence. That’s hardly enough time to get over jet lag! However, if you want more days in UK you must determine how many ‘connecting factors’ apply to you.

For ‘leavers’, the five connecting factors, simply put, are:

1. UK resident family connections;

2. Substantive UK employment (including self-employment);

3. Accessible UK accommodation;

4. You spent 90 days or more in the UK in either of the previous two tax years;

5. You spend more days in the UK in the tax year than in any other single country. Once your connecting factors are calculated you can apply them to the ‘leavers’ scale below for your classification of non-residence from 6 April 2013.

Fewer than 16 days spent in UK Always non-resident

16 - 45 days in UK Resident if you have 4 factors or more (otherwise not resident)

46 – 90 days in UK Resident if you have 3 factors or more (otherwise not resident)

91 – 120 days in UK Resident if you have 2 factors or more (otherwise not resident)

121 – 182 days in UK Resident if you have 1 factor or more (otherwise not resident)

183 days or more in UK Always UK resident

There is also a potential impact of UK residence for non-domiciled spouses on inheritance tax if they are deemed to be UK resident on a regular basis under the new rules.

The new rules will be complex so you really need to plan for those UK visits or risk being declared UK resident and taxed accordingly.

Is it time to start considering some changes to your yearly migration?

Makes no difference Geezer, look at Dunblane and Raoul Moat but guns are illegle in the UK, nutcases like this will commit these awful crimes no matter what.

What a day, now sat in my English local toasting today with a beer looking at my Saints flag hanging proudly! I can now start organizing the end of the skates party! Anyone in Texas are invited to celebrate with me. Woohoo

I am in Katy Texas and my local is an English pub called Baker st, I have a Saints flag hung up in this pub and it looks grand!! Don't know how to upload pics on here otherwise I would!!

I have bought acer laptops for my family and they are good value, when they have a schitt I just bin them and buy another, this is for the family but for myself I have a macbook and cant fault it, my wife is on 3rd laptop since I got the mac, so that shows they are worth shelling out for! I am a bit of a Apple guy and have iphone and ipad, the kids have galaxy tabs but they seam a bit disney compared to ipad. I guess you are either apple or android.

I am a PDMS structural designer in the oil and gas industry, designing oil rigs which has taken me all over the world and pays very well. Wait for it...... I love my job, everyday different and always learning even at my age! Very grateful that i dont have to do physical work as football injuries would limit my ability!

Belgium has some fantastic trappist beers, westmuller double and triple is good and if you can get hold of west vleteren its well worth a try ( my spellings are probably bad). They like their fries with mayo but they also do a meat sauce for them which is excellent. There is a lot of weird people on Belgium.

You want the animal, you clear it up!! Better than him schattin in other peoples gardens.

Hard to be a veggie here in Texas!!! Best steak I have ever tasted and the sea food is pretty good too. Will never eat another steak in the UK.

Congrats buddy, best feeling in the world and if it helps the gap between my 2 girls is 13 years and they get on great!

I had a rattlesnake in my garden last week and a 5' cotton mouth on the front patio last year!! Get a gun!!

You need a mac!!

Microsoft security essentials is pretty good but best to have malwarebytes also, that way if something does get past microsoft you can boot in safemode and malwarebytes will kill it.

I love technology

Sent from my Nokia 5110

The only way he can do it without a sponsor is to have a job/talent that the US is in dire need of and that they can't fill the space with a citizen.

This.

Also getting an H1B visa is not so straight forward, you need a certain level of qualifications within your field and many years experience.

Ha ha, Talksport have said the Rangers v Skates friendly is being billed as El Boracico

The champers will be opened here in Texas to celebrate us up and them down woohoo

Big lump in throat, Love Saints.

MLT "I couldn't be more chuffed sat here now as a Southampton fan"

I love saints

To answer an earlier question....MLT is not at the ground, he's on soccer saturday, I am listening to it, he went mental everytime we scored ha ha

Enjoying this at work since 6.30am but haven't managed to do any work at all!!

6.30am and I should be working!!! what now?

There's a live NPC match on Fox soccer plus!!! Doesent say who though.