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¨ä¹êµL½× ¬õ, ¥Õ, ¶À©M¶Â Certificate of Naturalisation ¤ÎCertificate of Registration  ³£«Y¦¨¬°­^°ê¤½¥Á¤­ºØ¤è¦¡¤§¤@, ¨ä¾l¬°¥X¥Í¦a, ©Óŧ descent ©M»â¾i. °ò¥»¤W³Ì¦h´N«Y¥X¥Í¦a, ¸ò¦í´N«Y¤JÄy Certificate of Naturalisation,  ©Óŧ by descent, Certificate of Registration ©M»â¾i.

Becoming a British citizen (naturalisation and registration)
What is naturalisation?
Naturalisation is a legal process whereby someone with no automatic claim to British citizenship can become a British citizen and obtain the same rights and privileges as someone who was born a British citizen.

You can normally apply for naturalisation as a British citizen if you have lived in the United Kingdom or Islands for five years or more, or are married to a British citizen and have lived in the United Kingdom or Islands for three years or more.

What is registration?
Registration is a legal process by which someone can gain British citizenship, or other British nationality status.

Registration as a British citizen is available only to people who already have specific connections to the United Kingdom or Islands, the British overseas territories, or Hong Kong.

Acquisition of British citizenship
British Citizenship can be acquired in the following ways:
  • lex soli: By birth in the United Kingdom to a parent who is a British citizen at the time of the birth, or to a parent who is settled in the United Kingdom
  • lex sanguinis: By birth abroad, which constitutes "by descent" if one of the parents is a British citizen otherwise than by descent (for example by birth, adoption, registration or naturalisation in the United Kingdom). British citizenship by descent is only transferable to one generation down from the parent who is a British citizen otherwise than by descent, if the child is born abroad.
  • By naturalisation
  • By registration
  • By adoption




¦Ü©ó  µ§«Oªø©Ò¤W¸üªº Certificate of Naturalisation ¤D¾A¥Î©ó«D­»´ä¥X¥Í¤H¥K¥Ó½Ð BDTC(­^°êÄݤg¤½¥Á) ¤Î«á§ï¬° BNO¤§¥Î, ¥D­n§@¬°®È¹Cµý¥ó¤§¥Î¦Ó¨o.

¨ä¹êªí­±¤W Certificate of Naturalisation ©M Certificate of Registration ¬O¨S¦³¤À§O, ¤£¹L²Ó¸`¤W¬O¦³¨Ç¤Ö¤À§Oªº, ¦b¬Y¨Ç±¡ªp¤U,  Certificate of Naturalisation ªº citizen ªº status ¬O¥i¥H transmissible ªº, ¦Ó Certificate of Registration ªº citizen ´N¦³¾÷·|­ø¦P.


http://en.wikipedia.org/wiki/British_nationality_law

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You can normally apply for naturalisation as a British citizen if you have lived in the United Kingdom or Islands for five years or more, or are married to a British citizen and have lived in the United Kingdom or Islands for three years or more.

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¥i¯à§Ú­Ú­»´ä¤T²É¬P¨­¥÷²V²c, ¦¨¤é¥H¬°¥ô¦óÉN©~¯dÅvûH¤H¥u­n©~­^º¡¤C¦~«K¥i¤JÂÇ, ¥H¦Ñ¥S©Ò¥Ü, ­ì¨Ó¤­¦~¤w¨¬°÷¤F¡C
  
¨ä¹ê¨Ã¤£¦p·Q¹³¤¤®e©ö. ¦]¬°¦b¥Ó½Ð¤JÄy«e, ¥Ó½Ð¤H¥ý­n¨ú±o12­Ó¤ë©Î¥H¤WªºµL­­´Á°±¯d­^°êªº¸ê®æ( Indefinite leave to remain), §Y¤£¨üñµý(Visa)³W­­. ±q«e³Ì§Ö¯à¾Ö¦³ ILR ªº¸ê®æ¬OHighly Skilled Migrant Programme ¤H¥K, ¦Xªk©~¯d­^°ê4¦~«á´N¥i¥Ó½Ð ILR. ¤£¹L , ¦b2006¦~4¤ë3¤ê«á, ¥ç¤w§ï¬°5¦~¤F.
¦Ü©ó¤@¯ë¦p §ë¸êªÌ, ¥~°ê´CÅé¥Nªí, ¥~°ê¨ÏÀ]±q¹², ¥~°ê¬F©²¹µ­û, °Ó¤H,¦Û¹µ«ß®vµ¥µ¥.«h¶·­n¦Xªk©~¯d­^°ê5¦~«á¤~¥i¥Ó½Ð ILR. ¦Ó¤@¯ë«ù¾Ç¥Íñµýªº¾Ç¥Í(²{®É±j°ê²¾¥Á¦h¥H¦¹¬°½ñ¸}¥Û), ¶·­n¦Xªk©~¯d­^°ê10¦~«á¤~¥i¥Ó½Ð ILR, ¥ç§Y¬O³Ì§Ö­n11¦~¤~¦³¸ê®æ¥Ó½Ð¤JÄy. ¦Óªñ¦~¥H¤Ò©d¹Î»Eªº­Ó®×¤j´T¼W¥[(¯S§O¬O¨Ó¦Û«n¨È©M¤¤°ê). ³oÃþ¥Ó½Ð¸ê®æ¤w©ó¤µ¦~ 7¤ë8¤é¶}©l¥Ñ­ì¨Óªº2¦~§ï¬°5¦~¤F. §Y¤W¦¸©Ò­zªº³Ì§Ö3¦~©M5¦~«Ü§Ö·|Åܬ°6¦~¤F.

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http://en.wikipedia.org/wiki/Indefinite_leave_to_remain

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¶W¹L65·³¦Ñ°­½æ½L²M咗ÀɥͷN, ¤S©Î½æ¼Ó, ¬O§_§K¦¬CGT (Capital Gains Tax) ¤S©Î¦³ÃB¥~§Kµ|ÃBÀu´f, ³Ò·Ð¦Ñ¥SÀ°§Ú°Ý吓啲Taxman³á!

§Ú°O±o§Ú­Ó ...

µ§¨kÀï¡A¥æ¥\½Ò¡C§Ú¤µ¦­¥ssecretariat¹w¥ýalert Ê\¦a§Ú±N©ó9¤ë28¤é·|¤W´£¥X«t¸ß¡AÂIª¾¥b¤é­ø°÷´N¤ÏõX¦p¤U¡A§Ú¦ôÊ\¦a¥i¯à­ø·Q·í¤é°¾Â÷formal  agenda ¡]to address Transfer Pricing issues )¡C§AÚ»¤U¥ò¦³¤°»ò°ÝÃD»Ý­n§Ú¤U©P¶}·|®É¸ò¶i¡C

The main thrust of your enquiry is that you have concernsthat your friend may become liable to UK capital gains tax in respectof properties and businesses sold whilst they have been in Hong Kong (followingtheir departure from the UK in 2008).



The key factor in respect of whether any UK capital gains becomespayable is their UK residence status as opposed to their domicility.



The broad rule is that, if they have been not resident (and notordinarily resident) in the UK for a full five tax years between the date thatthey left the UK and the date of their return, they will not be liable tocapital gains tax on any taxable gains.



It is worth noting that a tax year in the UK commences on 6 Aprileach year and therefore the exact date of their departure will be a key pointin respect of their specific situation.



There are other issues which we would need to explore. Forexample, any assets disposed of must not have been held for the purpose of atrade, profession or vocation.



Additionally, if any of the property sold was their only residencethen no capital gains tax would be payable regardless of how long they are notresident in the UK.



Finally, the definition of resident and ordinarily resident is setout within UK tax legislation and is based on factors such as how many days peryear they may have spent in the UK, how many years they had been in the UKprior to their initial departure in 2008 and for what purposes they had been inthe UK historically.



In short, the situation is slightly more complex that may at firsthave been believed and will be based on the specific circumstances of your friend.


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µ§¨kÀï¡A¥æ¥\½Ò¡C§Ú¤µ¦­¥ssecretariat¹w¥ýalert Ê\¦a§Ú±N©ó9¤ë28¤é·|¤W´£¥X«t¸ß¡AÂIª¾¥b¤é­ø°÷´N¤ÏõX¦p¤U¡A§Ú¦ôÊ\¦a¥i¯à­ø·Q·í¤é°¾Â÷formal  agenda ¡]to address Transfer Pricing issues )¡C§AÚ»¤U¥ò¦³¤°»ò°ÝÃD ...
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