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Furnizăm servicii fiscale pentru nonrezidenții din Marea Britanie

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Estimarea taxelor din Marea Britanie

Totalul taxelor platite (aproximativ)*

 

Returnare taxe UK pentru non-rezidenti

Pictograma declaratii fiscale pentru nerezidenti in Marea Britanie

Traiti sau lucrati in Uk ca si non resident? Impozitarea rezidenților și nerezidenților în Marea Britanie este foarte diferită, dar există un test statutar pentru "Reședință" pentru a vă ajuta să determinați dacă sunteți rezident sau nu.

Testul se aplică începând cu anul fiscal 2013/2014, deoarece se aplică norme diferite pentru anii de până în 2012/2013. Cu toate acestea, în conformitate cu ambele norme și fără excepție, veți fi rezident fiscal în Marea Britanie dacă petreceți 183 de zile sau mai mult într-un an fiscal pe teritoriul din Marea Britanie.

Următorii factori vă pot afecta, de asemenea, statutul de rezident fiscal din Marea Britanie:

  • Unde este casa ta si detineti o casa in UK
  • Dacă lucrați în Marea Britanie sau în străinătate
  • Dacă aveți legături de familie și alte legături cu Regatul Unit
  • Cât timp petreci în Marea Britanie în comparație cu timpul petrecut în alte țări
  • Dacă ați fost rezident în Marea Britanie în anii fiscali anteriori.

Este important să rețineți că aveți în continuare dreptul de a solicita facilități fiscale personale ca nerezident al Regatului Unit sau al Spațiului Economic European (SEE). Alocația personală de £ 11,850 în 2020/21 poate acoperi adesea orice surse de venit din Marea Britanie pe care le poate avea un contribuabil.

Non-rezidenții din Regatul Unit trebuie adesea să își reconcilieze pe deplin pozițiile prin depunerea unei declarații fiscale în Regatul Unit. Dacă nu sunteți sigur dacă trebuie să depuneți o declaratie de inchidere a anului fiscal in UK , taxback.com vă poate verifica circumstanțele și clarifica acest aspect. De asemenea, putem verifica dacă ați plătit în plus taxe și trebuie să solicitați o o rambursare a taxelor din UK.

Informații fiscale utile privind nerezidenții din Regatul Unit

Man Picture
  • Statutul dumneavoastră de rezident în altă parte este irelevant în determinarea rezidentei fiscale din Regatul Unit.
  • Este posibil să fii rezident fiscal în două țări.
  • În linii mari, dacă sunteți rezident în Marea Britanie, sunteți impozitat pentru venitul dumneavoastră la nivel mondial în Regatul Unit pentru perioada în care sunteți rezident.
  • Dacă sunteți considerat nerezident, obligația dumneavoastră privind impozitul pe venit din Regatul Unit este în mod normal limitată la câștigurile din activitatea desfășurată în Regatul Unit sau din veniturile personale ale surselor din Regatul Unit, ar fi dobânda la conturile bancare din Regatul Unit, dividendele din Regatul Unit și veniturile din chirii din proprietăți din Regatul Unit.
  • Aveți în continuare dreptul la facilități fiscale în calitate de nerezident dacă sunteți cetatean al Regatului Unit sau al Spațiului Economic European (SEE).
  • Alocația personală de £ 11,850 în 2020/21 poate acoperi adesea orice surse de venit din Marea Britanie pe care le poate avea un contribuabil. Din motive precum aceasta, nonrezindetii din Regatul Unit trebuie adesea să își reconcilieze pe deplin pozițiile prin pregătirea unei declarații fiscale în Regatul Unit. Amintiți-vă, că, în Marea Britanie responsabilitatea este pe contribuabil pentru depunerea declarație fiscal la HMRC.

Indiferent dacă sunteți "rezident" sau nu , va trebui să luați sfaturi cu privire la circumstanțele dvs.

Taxarea din Marea Britanie poate fi o zonă complexă pentru unde există multe reguli dacă sunteți considerat "rezident" sau nu. Când vă înregistrați la taxback.com, un membru al echipei noastre fiscale din Marea Britanie vă va vorbi despre circumstanțele dumneavoastră individuale. Expertii nostril contabili vor verifica cât timp ați fost în Marea Britanie, ce tip de muncă ati prestat și unde plătiți impozit. Este posibil să puteți beneficia de scutiri sau deduceri fiscale in Marea Britanie, vom aranja verifica si va vom transmite acest lucru.
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World Map

Studii de caz aplicatii pentru non rezidenti

Marea Britanie Cazuri nerezidente în desfasurare

  • Customer Avatar
    Mrs. S.

    Mrs S left the UK permanently to move to South Africa. This meant that she became UK non resident from the date of her departure. Mrs S's only source of UK income was bank interest arising on the savings in her UK bank account.

    As bank interest in the UK is normally paid out after 20% tax has been deducted, we were able to help Mrs S reclaim this tax because the bank interest fell under her personal allowance.

    Because she didn’t expect a tax liability in the future either, we were also able to advise her to complete Form R85 so that the UK bank will pay her on a gross basis going forward.

    Alternatively, Mrs S, could have considered moving the funds offshore to eliminate UK tax.

  • Customer Avatar
    Mr. R.

    Mr R, a Belgian national, was working for a UK company, on their payroll and having full PAYE tax applied to his earnings.

    However, Mr R's role was an international one and therefore he spent little time actually visiting or working in the UK. Mr R was correctly taxable on the income that related to the days he physically worked in the UK but because did not spend enough time in the UK to trigger residency, we were able to exclude the income related to his overseas business trips from his UK tax liability and thus reclaim a portion of his PAYE.

    When Mr R received a termination payment from the UK company, we were pleased to advise him of a special rule - 'foreign service relief' which meant that Mr R's complete termination payment could be excluded from UK tax (even though a portion of it would have been calculated in respect of UK service). This meant that all the tax that was deducted on it could be reclaimed.

  • Customer Avatar
    Mr. & Mrs. H.

    Mr and Mrs H left the UK indefinitely to move to Australia same time ago. They retained their UK property and let it out to tenants.

    Where a property is let by a landlord who goes abroad for six months or longer, tax at 20% must be withheld from the rent. However, this may not be the final liability, as a taxpayer can deduct a number of expenses through a tax return when determining the profit, including attributable mortgage interest, water rates, the cost of maintenance, repairs, insurance and management and a flat rate 10% allowance of rents for 'wear and tear' if the property is let furnished.

    We explained this to Mr and Mrs H and performed the relevant calculations. Because their net profit was below the personal allowance, we were able to file tax returns going back 4 years for them to reclaim the non- resident landlord tax. We were also happy to assist them to complete HMRC’s form NRL1 to receive the rental payments in full going forward.

  • Customer Avatar
    Mr W

    Mr W is a Danish national. He usually works for a Danish company but was sent to work on a UK project - building a wind farm in a section of the North Sea.

    Mr W had filed a UK tax return declaring the earnings related to his UK windfarm wor, assuming this was the correct and proper thing to do. However, when we looked into his case he found that he lived on a floating hotel for the duration of this project. This hotel was outside the UK territorial water limit. Furthermore, the wind farm was actually in international, not UK, waters.

    We were therefore able to reverse the initial tax return and send in an amendment restating Mr W's position as that of a non resident with no UK source income and claiming back all the UK taxes that Mr W had paid on his ‘UK’ employment earnings.

  • Customer Avatar
    Mr C

    Mr C worked as a teacher in the UK for many years but retired to New Zealand. Mr C was receiving a substantial teacher's pension from the UK (more than the personal allowance), which had tax at source applied to it.

    As a New Zealand tax resident, he is taxable on his worldwide income there, so Mr C also had to include his UK pension in his New Zealand tax return. However, due to his circumstances in New Zealand and the rules regarding pensions, little New Zealand tax, if any, was due on it.

    The UK has a double tax treaty with New Zealand. One of the functions of the treaty is to prevent double taxation by allowing only one country to tax a source of income. In the case of Mr C's pension - this was New Zealand.

    We were therefore able to make a submission to HMRC to reclaim the UK tax withheld at source and put in place a mechanism so that Mr C's pension could be paid to him in the future free from UK tax at source. operated on it.

  • Customer Avatar
    Mr T

    Mr T, a Turkish national, worked for a couple of months in the UK and received an unexpected P800 tax calculation from HMRC shortly after he left.

    HMRC said that because he was a non EU national and he hadn’t spent enough time in the UK to become ‘resident’ he was not entitled to the personal allowance and was liable to UK tax at 20% on the first portion of his income.

    As the payroll had actually given him the benefit of the personal allowance in his wage packet, the HMRC tax calculation actually showed that Mr T owed money back to HMRC. We were able to advise Mr T that under the UK/Turkish double tax treaty, he is actually entitled to the UK personal allowance provided he is a national and tax resident of Turkey. As soon as Mr T obtained a Turkish tax residency certificate, we sent this to HMRC and asked them to issue another P800 tax calculation. Mr T actually ended up being owed a nice tax refund by HMRC.

  • Customer Avatar
    Mr B

    Mr B, a UK national, lived in the UK all his life before retiring to France some time ago. Mr B was unable to sell his UK property before leaving for France due to the depressed housing market.

    Several years later, he found a buyer for his UK house but needed to know if any part of his 'gain' would be liable for UK tax considering it wasn't his principle private residence throughout the entire duration of his ownership.

    We were able to advise him that as he is selling the house whilst he is classed as non UK resident and provided he is out of the UK for five complete tax years, he will not be taxed on any gains he makes in that period - even on assets situated in the UK that were owned prior to leaving.

    We were able to help Mr B report the disposal on his UK tax return correctly and make the relevant disclosures with regards to the status of these funds.

  • Customer Avatar
    Mr V

    Mr V, a Spanish national was in the UK working for several years. His UK employer wanted him to set up and run a small office back in Spain, due to his connections there.

    Mr V left the UK to work in Spain full time and so became non resident from the date of his departure. However, he was still paid from the UK payroll for a short time after his departure as there was no mechanism set up to pay him in Euro.

    As Mr V was physically performing his duties in Spain after his departure from the UK, these were not classed as UK source duties, but Spanish duties.

    We were therefore able to file a split year tax return to reclaim the UK payroll taxes on his post departure employment income even though it was paid from the UK, by a UK company.

*Oamenii din aceste studii de caz sunt fictive și scenariile au fost furnizate numai în scopuri ilustrative.