If my wife moves to the UK for 9 months in the same calendar year and becomes UK tax resident is she liable for our USA worldwide investment income by HMRC?

She does not work, I work in USA. We both live in US (2 homes) are US & UK dual citizens. We are originally from UK. We do not own any home in UK.

Typically we visit UK for 30 days a year. We have been tax resident in USA for 14 years. Investments are predominantly USA. We did not have any issue in past as the visits were limited in number of days.

My worry is that despite myself continuing to live and work in the USA whilst my wife is planning to move to UK for 9 months to look after a dying parent. Does the 183 day rule apply, my wife will [may?] become UK tax resident.
As I understand, due to our marriage, all my working income, capital gains on home or investment sale and investment income (bonds and dividends) in the USA will be recognized by HMRC as worldwide income and therefore taxable in UK.

The plan would be to transfer 10K or so into the UK for my wife to live on whilst is is there. She will not be working. Most US investments are typically in joint accounts. Thx

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    The UK doesn't have any concept of "married filing jointly", so there's no reason your working income should be caught by this. Do you expect significant investment income and/or actual sales of any homes/investments during this period? – GS - Apologise to Monica Jan 30 '18 at 6:04
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    Also, bearing in mind that UK tax years start on April 6th, will she be here for 183 days after April 6th for tax year 2018/19? (I appreciate this may be hard to predict given the circumstances) – GS - Apologise to Monica Jan 30 '18 at 6:07
  • Well, since she's a US citizen now, the IRS will expect her to file income taxes even if she isn't residing in the US... Thanks, Uncle Sam! If she won't be earning, it would probably benefit you as a couple to file your US taxes jointly - you'll benefit from the higher deduction/exemptions. The UK has a double taxation treaty with the US, so she shouldn't have to pay taxes twice, though I'm not sure how HMRC treats foreign taxes paid when they were included on a joint return. – CactusCake Jan 31 '18 at 15:02

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