UK citizen retuning from Hong Kong- tax effect?

[gunther1]

My father left Hong Kong on 4 June 2006, having worked overseas for 20 years. After arriving in the UK, he spent 2 weeks in Austria from 28 July - 10 August, then 1 week in Spain from 28 Aug - 5 Sept.

I understand, that having arrived in the UK from working overseas, he is obliged to declare himself resident for tax purposes. Clearly for this current financial year it would appear to be best to declare the date as late as possible so as to minimise tax liability and I wonder whether it would be legitimate to declare the date of arriving back from Spain as the date for resuming UK residency.

Advice is greatly appreciated.

[Tax Accountant]

My father left Hong Kong on 4 June 2006, having worked overseas for 20 years. After arriving in the UK, he spent 2 weeks in Austria from 28 July - 10 August, then 1 week in Spain from 28 Aug - 5 Sept.

I understand, that having arrived in the UK from working overseas, he is obliged to declare himself resident for tax purposes. Clearly for this current financial year it would appear to be best to declare the date as late as possible so as to minimise tax liability and I wonder whether it would be legitimate to declare the date of arriving back from Spain as the date for resuming UK residency.

Advice is greatly appreciated.

I don't see any reason why he could not claim residence from the actual day he entered the UK.

You may find the HMR&C ''Residence Guide Manual'' on this to be of assistance. This can be found at the following link:

http://www.hmrc.gov.uk/manuals/rgmanual/html/1RGCONT/01_0001_RGCONT.htm

I hope this is of assistance.

Ramnik