Clive Smaldon

Not HMRC...this is a legal nightmare. If you gift the property to your son and account for CGT then you are relinquishing your beneficial interest in full on gift. If you dont have a beneficial interest you cant have a tenancy agreement with a tenant in your name in which you have no legal interest. If you establish a beneficial interest (via legal routes) the gift is nul and void. The tenant should have an tenancy agreement with your son and he should account for tax via SA. (Its not just the tax position that is messy, in the scenario you propose if anything happened to you the rent would be payable to your estate not your son, if anything happened to your son the property would be part of his estate and even though the tenant had an agremeent with you the property could be sold regardless of that agreement)

Not HMRC...it is NOT taxable income https://www.gov.uk/government/publications/statement-of-practice-4-1997/statement-of-practice-4-1997

Not HMRC...Being a tax resident of Myanmar does not affect whether you are also SRT UK resident, you can be both. You can be resident in one, two or more countries in any year. You need to consult the SRT tests for UK, if you meet the first non resident test you stop, you are non SRT UK resident, if you dont meet it then you consider test 2, if you dont meet it then you consider test 3, if you dont meet any of the automatic non UK SRT tests then you go through the automatic UK SRT tests, if you meet any of those you are SRT UK resident, if you dont meet any of those then you go through the sufficient ties tests. If you are non resident by any of these methods then you refer to the DTA on the basis of being tax resident in Myanmar and not SRT UK resident and thats how the sources are liable for you. If, however, you are tax resident in both countries i.e. you dont meet a non UK test, and meet a UK test or are resident under sufficient ties tests (n.b. some of these tests are affected by previous 3 years, not just the year in question) then you consult the Treaty for Treaty residence, if you determine this to be Myanmar this does NOT stop you ALSO being SRT UK resident if you are. This determines where any sources ONLY assessable in one country are taxed, but this does NOT mean you are also not liable in the UK if SRT resident where any source MAY be taxed in both states (where it says MAY it means the source is taxable in both countries with tax credit, where it says ONLY it is liable in one country only but which country initially depends on if SRT in the UK or not and then if Treaty resident in Myanmar or UK).