Korean Job Discussion Forums

[Jimskins]

This may be a stupid question (my brain is still scrambled from just finishing off my dissertation) but can UK citizens get an exemption from Korean income tax for two years if they produce a residency certificate?

I was under the impression that only Americans could get this but in the EPIK pack I've received it says that anyone except Canadians can get this if they produce a residency certificate.

Is this correct? And where does one get a residency certificate? I've been to the HMRC website but it just sends you around in circles asking for an employer's reference number.

I should have investigated this a bit earlier, I'm due for the orientation in Seoul in 10 days

[icicle]

The 2 year exemption is only available if you are working in a public school ie not hagwons But I have noticed you mentioned EPIK so you are talking about public schools.

[Christinateacher]

Are you sure you want to be classed as a UK resident while you are in Korea?

You will be liable to pay full UK tax.

[Jimskins]

Ah, if that's the case, no.

thanks for the advice

(sorry, I thought this was a stupid post)

[Christinateacher]

The best advice I can give you is tell the UK taxman nothing. There are lots of silly rules about UK residency and they are not particularly clear on the HMRC website.

pm me if you need more details

[hugekebab]

From the inland revenue page:

'Basically and broadly speaking: - if you�re going to be in the UK for 183 days or more in any one tax year you will be deemed UK resident and have to pay tax in Great Britain. However, if you leave the UK for one complete tax year or you leave permanently or remain outside of the UK for three or more years you will be deemed non-resident in the UK. Care must be taken about the amount of time you spend visiting the UK though, if you visit the UK for more than 91 days each year for four years you can be deemed resident in the UK again, otherwise if you remain outside of this limit you will be accepted as being non-resident in the UK and you will be liable for taxation in the country in which you have established residency'

[hugekebab]

I've also found this


"Q.1 In what circumstances would I become non-UK resident if I left the UK?
A. Normally if you leave the UK permanently or for 3 years or more or to work abroad full-time, you will become not resident and not ordinarily resident in the UK if
� your absence from the UK covers a complete tax year (i.e. 6 April to
5 April), and
� you spend less than 183 days in the UK during the tax year, or
� your visits to the UK do not average 91 days or more a tax year over a maximum of 4 years.
(For visits to the UK, days of arrival and departure are not normally counted as days spent in the UK.) "

I think this essentially means that you have to have been outside of the UK not just for 183 days, but for one year April tax year beginning '08 to April tax year end '09.

This is still unclear, I have been talking about this with another forum member, but I'm still finding it a little unclear and vague in the information from the internet. I have asked my friend in the Inland Revenue to get hold of someone in that department and to find out. once he gets back to me I will let you know.

[Jimskins]

Ok, I'm just finishing my first week at my public school and they mentioned about the exemption with the residency certificate. They said I don't have to pay Korean income tax with it but I also don't pay any tax in the uk too. I'm still confused, I guess if I don't tell the UK taxman anything then I should be ok, right? I'm not planning on going back to the UK for a long long time.

Does anybody know where to get the certification? The HMRC website is so confusing.

[nobbyken]

Sorry, No help reallly here.
Gepik don't require a residency certificate, so I don't know why Epik do!

I went to the UK tax website and printed out a form declaring non-resident status from such and such a date.
Saves a few quid in tax on savings etc.

[spliff]