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taxadvisor.uk
taxadvisor.uk, Chartered Certified Accountant
Category: UK Tax
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Experience:  FCCA - over 35 years experience as a qualified accountant (UK based)
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I worked in Germany for a couple f days in Dec 11 and then

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I worked in Germany for a couple f days in Dec 11 and then every week from August until now. How do I calculate the number of days within the 183 day rule. Does it go from dec 11 till Dec 12 then from Dec 12 till now.
Submitted: 1 year ago.
Category: UK Tax
Expert:  taxadvisor.uk replied 1 year ago.

Hello, if you have any questions or need further clarification after reading my answer please let me know.

 

Thank you for your question..

 

When you count the number of days that you have been present in the UK

during a tax year you must include all of the days in which you have been in

the UK at the end of the day (that is, midnight).

 

If you spend very significant amounts of the year travelling internationally, you should keep a record both of the days you were present in the UK and of those days where you are here at midnight.

More information on counting days for 183 days rule can be found under "What counts as UK resident" here

http://www.hmrc.gov.uk/international/residence.htm

 

If you need more information please let me know before you rate my service.

 

I hope this is helpful and answers your question. I am available for any follow up questions you may have, and you can use the reply button to post your follow up questions to the page. If you are happy and there are no more issues I will appreciate if you would kindly rate the service I provided to ensure I get paid for it.

 

 

Customer: replied 1 year ago.

Hi


Thanks for the clarification as to what counts as a day here but want ito want to know is how do they calculate this 183 day period. Is it between fixed dates or as i understand it there is rolling 12 month period. If this is a rolling period do i start form Dec 11 when i was in Germany for two days until Dec 12 when i had been there 4 days per week since August and then count form Dec 12 till now for this years allowance

Expert:  taxadvisor.uk replied 1 year ago.

Colin, thank you for your reply.

Number of days refer to days in the tax year and each tax year is separate.

You should count days between 6 Apr 2011 to 5 Apr 2012 for tax year 2011-12 and 6 Apr 2012 to 5 Apr 2013 for tax year 2012-13.

So calculate 183 day period for each tax year. It is not a rolling period. Cut off at the end of each tax year and you repeat the calculation for each tax year.

If you need more information please let me know before you rate my service.

I hope this is helpful and answers your question. I am available for any follow up questions you may have, and you can use the reply button to post your follow up questions to the page. If you are happy and there are no more issues I will appreciate if you would kindly rate the service I provided to ensure I get paid for it.

Customer: replied 1 year ago.

Is thisfro German Tax law? The 183 days is from April. I want to now if I am affected by German TAX.


This is what I have seem previously:


Taxability Thresholds (typically workdays) vary. There are basically two concepts that apply:



  • 184 days per Calendar Year: Foreigners become taxable when they stay more than 183 days in one calendar year for work in another country (weekend days spent in the foreign country count as well!). The count is re-set to 0 when a new Calendar Year starts

  • 184 days per Rolling 12 months: Foreigners become taxable when they stay more than 183 days during a period of consecutive 12 months for work in another country (one 12 months are “full” the working days of the 1st month get replaced by the days of the 13th month). This method currently applies for e.g. UK residents working in Germany.


 


If taxable days are over the threshold, substantial taxability cost apply.

Expert:  taxadvisor.uk replied 1 year ago.

Colin thank you for your reply.

Your question is "I worked in Germany for a couple f days in Dec 11 and then every week from August until now. How do I calculate the number of days within the 183 day rule. Does it go from dec 11 till Dec 12 then from Dec 12 till now."

My answer is based on requirements under UK tax rules and you had not mentioned previously that you were ascertaining 183 day rule under German tax rules.

Having read your last reply, it would appear you fall under the 184 days per rolling 12 consecutive months rule i.e. period Dec 2011 to Nov 2012, Jan 2012 to Dec 2012, Feb 2012 to Jan 2013 etc etc

If you need more information please let me know before you rate my service.

I hope this is helpful and answers your question. I am available for any follow up questions you may have, and you can use the reply button to post your follow up questions to the page. If you are happy and there are no more issues I will appreciate if you would kindly rate the service I provided to ensure I get paid for it.

Customer: replied 1 year ago.

You reply


Having read your last reply, it would appear you fall under the 184 days per rolling 12 consecutive months rule i.e. period Dec 2011 to Nov 2012, Jan 2012 to Dec 2012, Feb 2012 to Jan 2013 etc etc.



Does the end of fiscl or calender year come into the equation at all?


 


Do you know if the midnight rule applies in Gemany too. I am in Germany from Monday Morning to Thursday Evening normally


 


 

Expert:  taxadvisor.uk replied 1 year ago.

Colin, thank you for your reply.

 

Under the rolling 12 consecutive months rule, fiscal year does not come into the equation.

 

Although, I am not an expert on German tax rules, my guess is that midnight rule applies in Germany in common with other countries including USA.

 

If you need more information please let me know before you rate my service.

 

I hope this is helpful and answers your question. I am available for any follow up questions you may have, and you can use the reply button to post your follow up questions to the page. If you are happy and there are no more issues I will appreciate if you would kindly rate the service I provided to ensure I get paid for it.

taxadvisor.uk, Chartered Certified Accountant
Category: UK Tax
Satisfied Customers: 3696
Experience: FCCA - over 35 years experience as a qualified accountant (UK based)
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