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Foreign travel advice Indonesia
FCDO advises against all travel to parts of Indonesia.
Foreign travel advice Romania
Warnings and insurance Still current at: 24 April 2024 Updated: 23 April 2024 Latest update: Information related to drug offences and Romanian music festivals (under 'Laws and cultural differences' subheading on the 'Safety and security' page).
Foreign travel advice The Gambia
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Ferry services between Banjul and Barra have been suspended until further notice; The Islamic Summit of the OIC (Organisation of Islamic Cooperation) will be held in Banjul on 4-5 May; road closures and delays at Banjul International Airport ('Safety and security' page).
Foreign travel advice China
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Updated information on flooding (‘Safety and security’ page).
Guidance Living in South Korea
Information for British citizens moving to or living in South Korea, including guidance on residency, healthcare, driving and more.
Tax Refund if Your Tax Burden Fluctuated Over a Period of Three Years
You could be eligible for a tax refund if your tax burden fluctuated strongly over a consecutive period of three years.
Did you have a highly variable income spread over three consecutive years? Then you probably pay more tax than if you receive that income evenly over a year. You can then qualify for the so called averaging scheme (“middling”).
With averaging you calculate your average income over 3 consecutive calendar years. This is the averaging period. You then calculate how much tax you have to pay per year. Are the new tax amounts lower than those of the previous attacks? Then you may be entitled to are fund.
For whom is averaging meant? Here are a number of example situations:
You got a permanent job after your graduation and you had a part-time job besides your studies.
You received a severance payment (‘golden handshake’) and then a WW benefit.
You have started or stopped working in recent years.
You work as a freelancer or as an entrepreneur.
You have taken unpaid leave (for example for a sabbatical).
You started working part-time.
Are you a foreign taxpayer in one or more of the relevant three years. Then the following applies to the averaging arrangement.
From tax year 2015
You may use the averaging arrangement if you are a qualifying non-resident taxpayer (no longer a choice).
Tax years 2014 and earlier
You may use the averaging arrangement if you have opted for the resident taxpayer as a foreign taxpayer. Or if you earn 90% or more of your total income (worldwide income) in the Netherlands.
We can take care of the entire procedure for averaging. In addition, we can assist you in drawing up your income tax returns.