Steve_

In which case you would be resident for tax purposes in that place. And you're arguing minutiae, her H-4 isn't really relevant if she's not living in the US, is it, why ask the question otherwise.

How is that any different from what I said? I said "if you've done something wrong". HMRC explains there how to not do it wrongly, yes? Have a read of a tax treaty, one of the first things in it is usually the residency test. I.e. figuring out the single country you are resident in for tax purposes.

At no point did I say it was purely about the number of days, I said read publication 519 which has the info in there about how it is determined for US purposes, which is not purely about the number of days (e.g. green card test).

This is an advice forum, if you're tax resident in more than one country simultaneously, you've done something wrong. Possibly there is some very obscure example of where you could be tax resident in more than one place at the same time and that would make sense.

If that's the case, state it, rather than nitpicking what I said.

Steve_

That's not the same as being resident for tax purposes in two places. I could work in the US and pay taxes there and claim a foreign tax credit here, but I'm not resident for tax purposes in both places. Ergo Article 4 of the tax treaty.

Tax resident means you're taxed on your worldwide income in that place. All of it.

Like I said, if you're in that situation, you've done something wrong, because say you were resident in Canada and worked in the US, you would only be taxed in the US on your US-source income and then claim a foreign tax credit for the US tax on it.

And I'm not quite sure why you bolded this:

Yes because clearly it is your principal residence and thus your singular tax home. Hence: "continuing basis".

Is a person living in the US on H-4 living in the UK on a continuing basis? Obviously not, hence my original comment.

tht

I was trying to help the Op with their question.

The Op was asking about living in the US and going to the UK to work for half the year (while working there she would likely live there as well, commuting transatlantic does not work on a daily basis on a practical level).

Given that pattern there is a good chance she could meet residence requirements in both places.

You are telling people: "And you cannot be tax resident in more than one place simultaneously" - you can't be in 2 places at once, but you can meet the requirements to resident in more than 1 place in their respective tax years.

Owen778

I'm not sure what you're trying to say. You can't count as tax resident in two places at once, if the two countries have a tax treaty that prevents it, which the UK and USA do.

But you didn't say that, you just said that that it's impossible to be tax resident in two places at once. This is not true.

JAJ

It's real easy. For example, someone (Canadian citizen) who is normally living in Canada but spends enough days working in the U.S. to meet the substantial presence test, so that person is then tax resident in both countries. Although, in this situation, the U.S./Canada tax treaty may apply to resolve the dual residence issue, that is not going to be universally applicable.