In order to be able to document your tax residency, detailed supporting records should always be kept. Such records will provide evidence that show you are indeed resident in a particular country. If asked to provide such proof of residency having the records to hand will make this a relatively easy and straightforward task to complete.

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At EBC Trust we recommend that such records should be split into the following categories:

  • Your home/abode

    In order to establish that your presence in a particular home/abode and to confirm whether it existed then some or all of the following would assist to do this:

    - Your residents’/identity card showing your address if applicable

    - Utility bills in your name showing the address e.g. electricity, water, telephone bills, rates, local taxes etc.

    - Rental agreement, if rented

    - Property title deed, if owned

    - Living expenses e.g. purchases of food, restaurant bills, parking fines etc.

    - Presence of your spouse, partner or children

    - Employment contracts for domestic staff

    - Insurance policy for the property contents and building cover

    - Personal mail address

    - Driving licence showing your address

    - Bank accounts and credit cards with your address together with bank and credit card statements detailing you daily expenditure and place of expenditure

    - Medical insurance cover showing your address

    The above should be sufficient to demonstrate your presence in a particular home/abode.

  • Your employment/work

    The following records should be able to provide evidence of your working hours and the location of work done in any particular year.

    - Your employment contract

    - The split by days in your working life between the your home/abode country of residence and overseas if any, noting all days where you worked for more or less than 3 hours

    - A detailed work diary/timesheets that records the nature and duration of your daily work activities, eg work emails and responses to emails, meetings, proposals etc

    - Details of all breaks you had from working

    - Details of annual, sick or parenting leave

    - Time spent visiting dependent children overseas

    - Time you had to spend overseas owing to exceptional circumstances eg medical, family emergencies

    - Your registration documents for social security cover in your home/abode country

  • Your economic interests/country ties

    Where you have connections to overseas countries, such as family, accommodation, work or time spent here, you should keep this information. These records that will allow you to work out in which countries you have spent your days in a tax year.

    These records should include:

    - Your travel details

    - Travel tickets and boarding cards

    - The date you left your home to work overseas and the date you arrived back

    - Details of work permits/visas obtained to work or visit the overseas country or countries

    - Details of who you visit when travelling overseas eg family, children etc

    - Contracts of employment in overseas country

    - Dates when you were present at your overseas home or homes, or other available accommodation

    - Details how long you owned or rented the overseas home or homes

    - Dates when your overseas home was unavailable for your use

    With these details and timelines it will be possible to work out if you were also resident in another country as well as your current country of tax residence and assess the implications for your overall tax planning.

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