Declaration of tax non-residence in the UK - re residence in Malta

If you are Maltese residents then you must register with the Maltese tax authorities and fill in a yearly return.

So you don't use cash  at all in Malta ? I find that hard to believe. If you draw money out on your UK credit card then that is money remitted to Malta and should be declared on your tax return.

Do you fill in  a UK tax return? or pay tax in the UK?

My advise would be to register now.

Terry

If you buy things in Malta with your UK credit card that is declarable to the Maltese tax man if it's income.

Tax residence and residence normally go together but not always. If you spend more than half the calendar year in Malta you must fill in a Maltese tax return. Many don't, but many have also been fined. Do you have an eResidence card?

tearnet wrote:

If you are Maltese residents then you must register with the Maltese tax authorities and fill in a yearly return.

So you don't use cash  at all in Malta ? I find that hard to believe. If you draw money out on your UK credit card then that is money remitted to Malta and should be declared on your tax return.

Do you fill in  a UK tax return? or pay tax in the UK?
My advise would be to register now.

Terry

George/quote
Tax residence and residence normally go together but not always. If you spend more than half the calendar year in Malta you must fill in a Maltese tax return. Many don't, but many have also been fined. Do you have an eResidence card?

Thank you Terry and George for your replies. Yes we do draw cash on our credit card. Yes we do have  eResidence cards. No, we don't fill in a UK tax return because our income there is below the threshold.
We will go and register for Tax numbers in Malta post haste!
BTW - we phoned the British Embassy about certifying the required documents for the UK and they say they don't do this - is this correct?

Certifying what documents?

Even in the UK you have to do  a tax return, its not dependant on the amount.
The tax office decide if you are above or below the tax threshold.

Terry

This is from  the UK Gov. tax website .............

You've lived or worked abroad or aren't domiciled in the UK

Residency is a complex issue. Follow the link below to find out more about your residency status, the remittance basis and what to do next.

You may need to complete a tax return if you're:
not resident in the UK
not ordinarily resident in the UK
not domiciled in the UK and claim the 'remittance basis'
dual resident of the UK and another country



Terry

If you've filled in UK tax returns in the past, you need to fill in a UK tax return unless UK tax man says you dont need to - I'll filled one in for 3 years after moving to Malta, and they then informed me didnt need to any more.

Thanks Terry, I will have a look at that link a little later today.
The letter from our bankers says:
'A TI number is issued from the tax office of the country in which you live. This is not your NI number which is issued from HMRC in the UK. The copies need to be certified by the embassy or consulate etc from the country in which you live ie Malta. We need this information as soon as possible'

BTW We lived in the UK for 13 years and never filled in a Tax Return or were asked to do so. We worked for a large company that naturally took tax and NI off our income each month.

when you leave the UK you fill in a declaration to the tax man - he will then tell you what you need to do if anything

form P85 - you may well have a tax refund due if you left during a tax year, and your employer was deducting tax for you

"This form is for use if you have left or are about to leave the UK. It helps us decide how you should be treated for UK tax purposes after you leave. If you are not a UK citizen and have only been in the UK for the purposes of a work assignment you should use form P85(S) instead (see below). The completed form should be sent to the tax office dealing with your tax and you should enter your tax reference (if known) and your National Insurance number in the boxes at the top of the front page."

http://www.hmrc.gov.uk/cnr/p85_p85s.htm