 |
|
|
 |
New Member
|
|
Jun 1, 2012, 01:23 PM
|
|
Us uk tax treaty article 20A
I lived in the UK for more than 4 years before I moved to the US for doing a postdoctoral research here. I was a resident in the UK before I come to the US. According to the US/UK income tax treaty (see below), I think I should be eligible for the benefit. Therefore, I was trying to apply for it, but my institute refuses to offer me the benefit because I am not an UK permanent resident. However, I read the US/UK tax treaty article 20A (see below). It only says that "who was immediately before that visit a resident of the other Contracting State". It doesn't say that I have to be a permanent resident or a citizen of the UK. If anyone has the same experience or any advice would be very appreciated.
Article 20A: Teachers
1. A professor or teacher who visits one of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college or other recognised educational institution in that Contracting State and who was immediately before that visit a resident of the other Contracting State, shall be exempted from tax by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that State for such purpose.
|
|
 |
Senior Tax Expert
|
|
Jun 1, 2012, 01:39 PM
|
|
Did you become a UK resident as specified under UK immigration law?
If so, the treaty applies. If not, it does not.
|
|
 |
New Member
|
|
Jun 1, 2012, 02:03 PM
|
|
 Originally Posted by AtlantaTaxExpert
Did you become a UK resident as specified under UK immigration law?
If so, the treaty applies. If not, it does not.
Thanks for the quick answer!
I was doing a PhD under the UK student visa (Tier 4) during the past 4 years. I certainly was a legal resident in the UK. However, my institute still refuses to take my application, but they told me I could apply for the tax return myself for the US/UK tax treaty exemption when I file my tax with IRS next year. I am just wondering if there is anyway I can do instead of letting them withhold my money for a year?
|
|
 |
Senior Tax Expert
|
|
Jun 1, 2012, 02:13 PM
|
|
Sorry, but most countries do NOT consider students to be residents.
What does your J-1 say regarding your citizenship/residency?
|
|
 |
New Member
|
|
Jun 1, 2012, 03:17 PM
|
|
This is what I found for the definition as UK resident:
The circumstances in which individuals are treated as UK resident for tax purposes include the following:
• they spend 183 days or more here in any tax year or more than 90 days on average over a period of up to 4 years;
• they come to the UK intending to live here permanently or for at least three years;
• they come to the UK for a purpose (for example employment) that will mean that they remain here for at least two years (whether or not, in a particular year, they spend 183 days here); and
• they usually live in the UK and go abroad for short periods, for example on business trips.
|
|
 |
New Member
|
|
Jun 1, 2012, 03:23 PM
|
|
My D-2019 lists my home country for the permanent residency, but I think it should not against the tax treaty eligibility?
|
|
 |
Senior Tax Expert
|
|
Jun 1, 2012, 03:35 PM
|
|
International students receive special status as NON-resident aliens.
This exempts them from certain taxes, but it also denies them residency status.
If you contact the UK Interior Ministry, I suspect they would tell you that you are NOT a UK resident for treaty purposes.
|
|
 |
New Member
|
|
Jun 1, 2012, 03:47 PM
|
|
 Originally Posted by AtlantaTaxExpert
International students receive special status as NON-resident aliens.
This exempts them from certain taxes, but it also denies them residency status.
If you contact the UK Interior Ministry, I suspect they would tell you that you are NOT a UK resident for treaty purposes.
I didn't find any definition for non-resident aliens in the UK immigration laws. I suspect that it is the US immigration categorisation. I will consult with IRS. Thank you very much for your help!
|
|
 |
Senior Tax Expert
|
|
Jun 1, 2012, 04:13 PM
|
|
Be sure to call the International Tax Hotline.
|
|
Question Tools |
Search this Question |
|
|
Add your answer here.
Check out some similar questions!
Us israel tax treaty article
[ 1 Answers ]
I am a US permanent resident. (and an Israeli citizen). I had "kuput gemel" and "keren Hishtalmut" in Israel, from the time I was employed by the Israeli Government. When I released these funds in Israel, do I need to pay US tax for these funds?
Thank you
AE
Article 19 tax treaty in UK
[ 2 Answers ]
I am a post graduate doctor came to uk under Tier-5 (Deanary approved training position under TWES scheme) from sri Lanka for one year. Is there a way to refund taxes?
US-China tax treaty article 20(c) and article 19
[ 1 Answers ]
I came from China in 1998 on F-1 visa, graduated in 2005 and became a professor in a college, switched to H1B in 2006. I had claimed the $5000 tax-treaty benefit until and including year 2006. I paid tax and filed tax return as a regular resident alien for tax years 2007 and 2008. According to the...
US/UK tax exemption Treaty 20a J1 visa
[ 2 Answers ]
I have for the last several years visited USA as a visiting professor for aprox 1 month per year. Until now, I have been exempts from all US taxes and pay tax in the UK on my American earnings. This year I have been told that because this is the 3rd year I have visited on a J1 visa that I am no...
View more questions
Search
|