Hi
In 2010 I was sequestrated due to a contested tax bill (sadly I lost and the rest is history ). I was a sole trader operating in the construction industry. I wound my company up in late 2008 due to the slow down and returned to work as an employee for a company. The employment I gained involved me working abroad for the majority of the year.
I was discharged from my sequestration in October 2011. I was doing a spot of research for what happens in the coming months and noticed that one of the criteria for sequestration is "you have to have lived in Scotland for 12 months prior to the date of sequestration". In 2009 I was in the UK for approx 2 months out of 12 and a similar amount of time in 2010. I was posted to work in various places across the globe during this time. My address is still the one that my family live in and one that I return to when not working abroad.
Could someone clear up this position for me?
Many thanks.
I'm not sure exactly what you are asking, brianpotter, but the residence rules do not require you to have lived in Scotland for a full 12 months prior to sequestration - only that you have lived there at some point during that time.
quote:
Originally posted by Kevin Mapstone
I'm not sure exactly what you are asking, brianpotter, but the residence rules do not require you to have lived in Scotland for a full 12 months prior to sequestration - only that you have lived there at some point during that time.
I didn't articulate myself in the best way, apologies. I think you've answered my question.
I was just a bit confused by the wording of the living in Scotland criteria that I had seen on a few sites. Perhaps I was even clutching at a very small straw.
Thanks for your response.