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Seasonal tax

21 January 2009
Issue: 4190 / Categories: Forum & Feedback , Residence & domicile
A non-domiciled and non-resident individual seeks advice regarding the non-cash benefits that arise from his – largely philanthropic – activities in the UK.

On a visit to the UK last year I picked up a copy of your magazine and wonder if readers can advise me. I am non-domiciled and non-resident (I think) in the UK – no permanent home here – but each year I work temporarily in the UK for a short period.

The work is unpaid but I do receive benefits in kind: glasses of port mince pies and the like.

I am rather concerned that I have not declared these to HMRC in the past. Should I have done so and is there an annual tax liability to be paid on these gifts or benefits? And if there is how is the tax calculated under self assessment?

Query 17 339 – S. Claus.

Reply by New Road

Mr Claus is concerned about benefits in kind such as those taxed on employees. He is not an employee....

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