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HMRC wins UK tax residency case

HMRC wins UK tax residency case

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Old Nov 2nd 2011, 9:23 pm
  #46  
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Default Re: HMRC wins UK tax residency case

Originally Posted by csdf
The UK is not part of the Schengen agreement, which is why you have more rigorous border controls than when you are crossing between France and Germany etc.
well there is zero border control between northern ireland and the republic...so not quite sure how that all works
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Old Nov 3rd 2011, 7:29 am
  #47  
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Default Re: HMRC wins UK tax residency case

Originally Posted by weasel decentral
well there is zero border control between northern ireland and the republic...so not quite sure how that all works
Ireland and Northern Ireland form part of the Common Travel area (UK and Ireland and Channel Islands etc) where no passports are required. Because we're all islands, the understanding is that the only way anyone can get here is through air or sea, whereby they have to go through immigration. So if you're travelling from Belfast to Dublin, you're already either an Irish or British national, or you cleared immigration when arriving in Belfast.
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Old Nov 3rd 2011, 8:56 am
  #48  
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Default Re: HMRC wins UK tax residency case

Originally Posted by csdf
Ireland and Northern Ireland form part of the Common Travel area (UK and Ireland and Channel Islands etc) where no passports are required. Because we're all islands, the understanding is that the only way anyone can get here is through air or sea, whereby they have to go through immigration. So if you're travelling from Belfast to Dublin, you're already either an Irish or British national, or you cleared immigration when arriving in Belfast.
.....but they are separate tax jurisdictions hence being in ROI counts as not being in the UK for HMRC purposes....?
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Old Jun 14th 2012, 1:11 pm
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Default Re: HMRC wins UK tax residency case

Has there been any clarification on this?
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