Am I entitled to UK child benefit following my move to the UK?
Everyone needs to meet the eligibility rules to claim Child Benefit. If you’re moving to the UK from abroad you also need to prove that you:
In most cases, your child must live with you.
Further information regarding the eligibility rules to claim Child Benefit can be found on the UK government website here.
What healthcare coverage do I get whilst working in the UK?
If you are planning on working in the UK for more than 6 months and require a visa to work in the UK, then you will be required to pay an Immigration Health Surcharge with your visa application. This surcharge will mean you are eligible to access the NHS (National Health Service).
There are a limited number of exemptions to the Immigration Health Surcharge, listed on the UK government website here. For example, an exemption is provided for Irish citizens.
A separate charge applies to each family member accompanying you to the UK, allowing you and your family to access the NHS.
Can I obtain UK tax relief for gifts to charity?
If you contribute to a charity established in the UK you may be entitled to ‘gift aid’ tax relief. As long as you complete a Gift Aid declaration when making the donation, the charity should be able to reclaim basic rate tax relief (20% of the contribution) directly from HMRC. If you are a higher or additional rate taxpayer (i.e. if you pay tax at 40% or 45%), you are entitled to relief as well, which is normally given by extending your tax rate band. Please note, as you are on a tax equalised assignment to the UK, any UK tax relief will benefit your employer.
You can also obtain relief for gifts of land or shares to charity in some circumstances. We would recommend you take advice before making any material donations in this way.
Do I have the option to file my UK tax return jointly or as a sole-filer?
No- there is no system for joint filing in the UK.
Each individual’s taxable income is assessed separately in the UK based on their own progressive tax rates.
If your spouse does need to file a UK tax return, this would be submitted separately from your own return.
Does my spouse or partner need to file a UK tax return?
If your spouse has any non-UK income or gains, they will need to consider whether a UK tax return is needed - either to opt into the FIG regime (which must be done via a UK tax return) or to report any taxable foreign income or gains. They may also need to complete a UK tax return based on other UK income - HMRC guidance on who needs to complete a tax return can be found here and there is also an HMRC tool allowing you to assess this for a tax year.
Even if you are personally entitled to tax return support, this will not necessarily mean that Deloitte would assist with your spouse or partner’s UK tax return.
Are there any tax reliefs for being married or in a civil partnership and/or for having children?
You cannot claim tax deductions based on dependents, although the ‘marriage allowance’ allows eligible individuals to transfer a portion of their Personal Allowance to their spouse or civil partner.
In order to benefit, the lower earner must usually have worldwide income below the Personal Allowance, i.e. £12,570. The UK taxable income of the spouse benefitting must also not exceed £50,270. Please find further information on the government website here.
There are circumstances whereby assets can be transferred to a spouse or civil partner without giving rise to UK capital gains tax. Please contact your Deloitte representative for further information.