LSR Partners LLP

[LSR Partners LLP @LSRpartners]

Simon moved from Singapore to the UK and stayed on Singapore payroll for a year. Then his employer moved him onto UK payroll.

Watch the full video here: https://t.co/tKqeZFAZUq

#section9a #hmrc #expattax #uktax

[LSR Partners LLP @LSRpartners]

Going abroad on assignment with a UK employer? Your social security position comes down to where you land.

Three possibilities.

Watch the video here: https://t.co/tKqeZFAZUq

#section9a #hmrc #expattax #uktax

[LSR Partners LLP @LSRpartners]

People plan the tax side of an international move but forget the other one.

Social security runs on separate rules, separate agreements and separate paperwork. Do any work in another country and obligations can start immediately.
Watch the video here:

https://t.co/tKqeZFAZUq

[LSR Partners LLP @LSRpartners]

A client produced a contract showing at least 40 hours a week working outside the UK. HMRC were unmoved. Contracted hours are not the test. Hours worked are. Watch the podcast: https://t.co/JjN2ztty19, listen here: https://t.co/DfvlIZYFu3 or wherever you get your podcasts.

[LSR Partners LLP @LSRpartners]

Phone location data. Colleagues signing affidavits. An argument about a drink at 4pm.

This is how granular a residency enquiry can get. Watch the podcast here: https://t.co/JjN2ztty19, listen here: https://t.co/DfvlIZYFu3 or listen wherever you get your podcasts.

#section9a

[LSR Partners LLP @LSRpartners]

People assume HMRC has to prove something against them.

With a Section 9A enquiry, it works the other way round. The moment one opens, HMRC want evidence, and it falls to you to produce it.

Watch the podcast here: https://t.co/JjN2ztty19, listen here: https://t.co/DfvlIZYFu3

[LSR Partners LLP @LSRpartners]

It's normal to assume HMRC has to prove something against you. With a Section 9A enquiry, it works the other way round. These enquiries are genuinely rare. 1000's of returns, one opened. But if one lands, HMRC want evidence, and producing it is your job.

https://t.co/JjN2ztty19

[LSR Partners LLP @LSRpartners]

Our classical musician client performs abroad and, from where he sits, the tax simply happens. The promoter handles it. The fee arrives net. Nobody sends him a foreign tax return to complete.

Full video: https://t.co/XUWHCi1Q8q

#uktax #expattax #musiciansstax #entertainerstax

[LSR Partners LLP @LSRpartners]

Most treaties carry a separate clause for performers. The wording varies, artistes, sportsmen, film, television, depending on the treaty. The effect rarely changes. The country where you perform gets the right to tax you, even for a single engagement.

https://t.co/XUWHCi1Q8q

[LSR Partners LLP @LSRpartners]

Work abroad for a few days and, in most cases, you carry on paying tax at home. Treaties see to it. Entertainers & sportspeople do not get that. Most double tax treaties contain a clause handing the taxing right to the country where you perform, for a tour or for a single night.

[LSR Partners LLP @LSRpartners]

Making a disclosure to HMRC does not work the way most people expect.

You do not receive a bill. Instead you make an offer, and you pay it on the day you submit. Then HMRC decide whether to accept it.

https://t.co/Lg1cSX0uex, https://t.co/YdOZ1fv09I

#expattax #hmrc

[LSR Partners LLP @LSRpartners]

HMRC encourage advisers to use the Online Disclosure Service. So we do.

There is one snag. The service has no facility to upload anything. You enter numbers, and only numbers. The calculations behind them stay on your desk.

https://t.co/Lg1cSX0uex, https://t.co/YdOZ1fv09I

[LSR Partners LLP @LSRpartners]

Most disclosure work is not complicated. It is painstaking.

When HMRC ask about historic income, you cannot simply apply today's rates and be done. Every year has to be rebuilt as if you had declared the income at the time.

https://t.co/Lg1cSX0uex, https://t.co/YdOZ1fv09I

[LSR Partners LLP @LSRpartners]

Here is a deadline worth knowing. In the UK, you have four years to claim back overpaid tax.

https://t.co/Oc7QKz7OP7, https://t.co/hBMUKKc5Dw or wherever you get your podcasts.

#expattax #hmrc #nudgeletter

[LSR Partners LLP @LSRpartners]

The tax liability ran into the thousands. HMRC would not accept the offer.

The sticking point? They thought the interest should be £6.40 lower than we had calculated.

https://t.co/Oc7QKz7OP7, https://t.co/hBMUKKc5Dw or wherever you get your podcasts.

#expattax #nudgeletter

[LSR Partners LLP @LSRpartners]

Disclosing income from years ago to HMRC works like a time machine.

https://t.co/Oc7QKz7OP7, https://t.co/hBMUKKc5Dw or wherever you get your podcasts.

LSR Partners help you pay the right tax in the right place at the right time.

#expattax #hmrc #nudgeletter

[LSR Partners LLP @LSRpartners]

Shakira has finally won her battle with the Spanish tax authorities, and the reason she won matters to anyone splitting life between countries.

Full video: https://t.co/Y6Bo8CgXWD

#expattax #hmrc #shakira #taxresidency

[LSR Partners LLP @LSRpartners]

Shakira won her recent Spanish tax case because the authorities could not prove how many days she spent in Spain. Within the EU's open borders, you can drive between countries without a single record being created.

Full video: https://t.co/Y6Bo8CgXWD

#expattax #shakira

[LSR Partners LLP @LSRpartners]

His first worry was not the tax bill. It was his career.

A client in financial services received a nudge letter from HMRC and immediately thought of his FCA regulation. Would this follow him?

https://t.co/Oc7QKz7OP7, https://t.co/hBMUKKc5Dw or wherever you get your podcasts.

[LSR Partners LLP @LSRpartners]

A nudge letter arrives from HMRC. And you genuinely have no idea what income they could mean.

Laura explains why that call is always worth making in this clip from the Tax Compass Podcast.

https://t.co/Oc7QKz7OP7, https://t.co/hBMUKKc5Dw or wherever you get your podcasts.