UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
If you spend more than 183 days in the UK in any one tax year then you are liable for UK taxation on your world wide income and should make a self assessment return to HMRC. The tax you pay in Geneva is, under the Double Taxation Treaty between the UK and Switzerland which preludes the same income stream being taxed in both jurisdictions, allowable as a tax credit against any UK taxation. The Treaty does not, however, protect you from differences in rates of taxation.
As regards ***** ***** taxation I cannot help you save in very general terms. France has five times as many tax inspectors per head of population than the UK and their systems and rates are constantly changing so you must engage local assistance. Fortunately the UK has a Double Taxation Treaty with France too, so the tax credit system will still apply.
I do hope that I have shed some light on your position for you and shown you the way forward. It's actually very simple, you submit returns to HMRC.
The 90 day rule applies to someone who is non resident in the UK. The tenor of your original question indicated that you would exceed the 183 day rule and thus your whole income liable to UK taxation. If you have left the UK permanently then you should send a Form P85 to HMRC. Fortunately there is no time limit as to its submission, it is available on the web and can be filed on line. On receipt HMRC will make you non resident for the tax year following your date of departure and furthermore split the year od leaving into two portions, one resident and the other non resident. Once classed as non resident you may spend 91 days in the UK in any one tax yesr. In theory the 91 days can be averaged over four years, but the general consensus amongst exerts on Just Answer is never to exceed the magic 91 days.
I have already told you that the complexities of the French tax system makes the use of local professionals essential to look after your French tax affairs. What the Swiss are doing sending 'it to the French' you must take up with them.