I am a teacher and have been in my job in Abu Dhabi since August 2017. I have a one-year contract that I will not be renewing as I want to go back to the UK. My question is about having to pay tax in the UK when I go back. If I stay in Abu Dhabi until August of this year, can I avoid paying tax in the UK? What if I go and spend the summer in Spain before returning to the UK? I have been given very different advice by friends and just don’t understand the situation so can you confirm? TM, Abu Dhabi
Under UK law, as set out by Her Majesty’s Revenue and Customs (HMRC) the organisation that oversees and manages all issues relating to UK taxation, TM will not be exempt from UK income tax on her UAE income. Any individual must spend a full tax year out of the UK to be considered to be UK non-resident and thus to have any exemption from UK income tax on their overseas income. A UK tax year is April 6 to April 5. Various criteria apply, as covered in the Statutory Residency Test, which came into effect in 2013, and specifies the number of days in a tax year that anyone can spend in the UK to retain their non-resident status. This will vary between 45 and 183 days depending on individual circumstances. Partial tax years outside of the UK, even if there is also a full year out, may also be taxable but that depends on various other conditions applying. These include the reason for moving country, whether the move is for a job, and availability of accommodation. This is the Split Year Concession, note a concession not a rule, and professional advice should be taken if anyone thinks this could apply them. To clarify, if TM stays in Spain for a while it will make no difference to her UK tax liabilities.
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Read more:
Are you liable for income tax while living in the UAE?
'Do I have to pay my employer three months' salary if I leave early?'
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I have seen previous articles where you have answered questions about repatriation and who pays for flights when leaving a job but my situation is a bit different. I am coming to the end of my two-year contract and will be moving to a different company in Abu Dhabi. My current employer offered to ship my belongings back to my home country, but as I am not going back can I ask my them to pay for my storage until I start my new role. JK, Abu Dhabi
The responsibilities of an employer, in respect of repatriation, is set out in Article 131 of UAE of UAE Labour Law. This states: "The employer shall, upon the termination of the contract, bear the expenses of repatriation of the worker to the location from which he is hired, or to any other location agreed upon between the parties. Should the worker, upon the termination of the contract, be employed by another employer, the latter shall be liable for the repatriation expenses of the worker upon the end of his service… Should the reason of the termination of the contract be attributable to the worker, the latter shall be repatriated at his own expense should he have the means therefore."
In this situation, as JK will be remaining in the UAE the current employer is not responsible for paying for her flight back to her home country and this responsibility will transfer to her new employer. Unless a contract of employment states otherwise, neither employer has any responsibility for the storage of any personal items.
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Read more:
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_______
I am being made redundant from my job and although I have found a new position, there will be a space of three weeks between finishing this role and starting my new job. My worry is that I won’t have any medical insurance and I can’t find any company that will allow me to take cover for just this amount of time. Is there a solution for this problem, which must affect lots of people? RM, Dubai
No insurance company in Dubai will provide cover for this short a period as it is just not financially viable. The good news, however, is that your current employer must keep you on the company insurance for a period of 30 days after your visa has been cancelled. This requirement came into effect in November 2017. A circular issued by Dubai Health Authority, General Circular Number 5 of 2017 (GC 05/2017), said: "As stated in 'General Circular 09 of 2016' pertaining to individual refunds, we had stated that individually sponsored domestic helpers must be covered for 30 days after the cancelation of the policy. Going forward the same requirement will apply to all members insured under group policies. Therefore, for a group policy with a 1st January 2017 inception date, and a 31st December 2017 expiry date, if a deletion request was sent on June 1st 2017, the member would be covered until July 1st 2017. However if a deletion request was received on the 15th of December 2017 the member would only be covered until expiry of the policy. The cover required post deletion date must at minimum cover emergency expenses. It is encouraged however to maintain the existing benefits, terms and conditions." In the majority of cases departing employees will remain insured for 30 days after leaving employment.
Keren Bobker is an independent financial adviser and senior partner with Holborn Assets in Dubai, with over 20 years’ experience. Contact her at keren@holbornassets.com. Follow her on Twitter at @FinancialUAE.
The advice provided in our columns does not constitute legal advice and is provided for information only.
Day 4, Dubai Test: At a glance
Moment of the day Lahiru Gamage appeared to have been hard done by when he had his dismissal of Sami Aslam chalked off for a no-ball. Replays suggested he had not overstepped. No matter. Two balls later, the exact same combination – Gamage the bowler and Kusal Mendis at second slip – combined again to send Aslam back.
Stat of the day Haris Sohail took three wickets for one run in the only over he bowled, to end the Sri Lanka second innings in a hurry. That was as many as he had managed in total in his 10-year, 58-match first-class career to date. It was also the first time a bowler had taken three wickets having bowled just one over in an innings in Tests.
The verdict Just 119 more and with five wickets remaining seems like a perfectly attainable target for Pakistan. Factor in the fact the pitch is worn, is turning prodigiously, and that Sri Lanka’s seam bowlers have also been finding the strip to their liking, it is apparent the task is still a tough one. Still, though, thanks to Asad Shafiq and Sarfraz Ahmed, it is possible.
MATCH INFO
Champions League quarter-final, first leg
Ajax v Juventus, Wednesday, 11pm (UAE)
Match on BeIN Sports
Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
EU Russia
The EU imports 90 per cent of the natural gas used to generate electricity, heat homes and supply industry, with Russia supplying almost 40 per cent of EU gas and a quarter of its oil.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
COMPANY%20PROFILE
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A MINECRAFT MOVIE
Director: Jared Hess
Starring: Jack Black, Jennifer Coolidge, Jason Momoa
Rating: 3/5
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The biog
DOB: March 13, 1987
Place of birth: Jeddah, Saudi Arabia but lived in Virginia in the US and raised in Lebanon
School: ACS in Lebanon
University: BSA in Graphic Design at the American University of Beirut
MSA in Design Entrepreneurship at the School of Visual Arts in New York City
Nationality: Lebanese
Status: Single
Favourite thing to do: I really enjoy cycling, I was a participant in Cycling for Gaza for the second time this year
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
Mohammed bin Zayed Majlis
Genesis G80 2020 5.0-litre Royal Specs
Engine: 5-litre V8
Gearbox: eight-speed automatic
Power: 420hp
Torque: 505Nm
Fuel economy, combined: 12.4L/100km
Price: Dh260,500
Company%20Profile
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The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
Du Football Champions
The fourth season of du Football Champions was launched at Gitex on Wednesday alongside the Middle East’s first sports-tech scouting platform.“du Talents”, which enables aspiring footballers to upload their profiles and highlights reels and communicate directly with coaches, is designed to extend the reach of the programme, which has already attracted more than 21,500 players in its first three years.
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
UAE currency: the story behind the money in your pockets
1971: The Year The Music Changed Everything
Director: Asif Kapadia
4/5
Honeymoonish
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if you go
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
JUDAS AND THE BLACK MESSIAH
Directed by: Shaka King
Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons
Four stars
