Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Resident or 'non'?

26 January 2006
Issue: 4042 / Categories: Forum & Feedback

Several years ago my wife and I sold our home in the UK and moved into our holiday home in France, where we still reside today. However, we retained our highly profitable partnership business in the South West of England, and this continues to trade under the direction of the same manager we appointed when we left the country. The English business is our only source of income and we have continued to submit self-assessment tax returns and pay our taxes in the UK as we did before we left.

Several years ago my wife and I sold our home in the UK and moved into our holiday home in France where we still reside today. However we retained our highly profitable partnership business in the South West of England and this continues to trade under the direction of the same manager we appointed when we left the country. The English business is our only source of income and we have continued to submit self-assessment tax returns and pay our taxes in the UK as we did before we left. We notified the French tax authorities shortly after we left the UK that it was our intention to continue to pay our taxes in the UK. However we have heard nothing further from them.
In 2003 our adult son who lives in London identified a property in the London area which he wished to...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon