Non tax resident rules Non tax resident rules
Posts 1 to 7 of 7
  1. #1

    Magoo

    Guest

    Default Non tax resident rules

    A chap (ex-IR type) at my accountant is insisting that in order to pass the non-residency tests you have to have been out of the U.K since day 1 of the new tax year.
    Regardless of how many days you have spent out of the U.K.

    I'm sure this isn't true and I can't find anything that would back him up either.

    From what I have read, you can be non-resident for tax purposes regardless of when you left the U.K so long as you don't spend more than 90 days in the UK.

    Who is right?

    Cheers

  2. #2

    tim123

    Guest

    Default

    The tax man. To be non resident for the year the period between the day that you left and the day you return MUST be at least a complete Tax year. Once you satisfy this rule you can then count your days and see if you pass the 90 day average rule. You can't use the excess of the 90 days to make a 10 month period into a complete year.

    tim

  3. #3

    Magoo

    Guest

    Default

    Oh well.. maybe next time. :rolleyes

    Cheers,

  4. #4

    jmiom2004

    Guest

    Default does this help?

    From a Tax advisor...

    "If you spend over 183 days in a single tax year in the UK you will be regarded as tax resident. Alternatively if you spend an average of 90 days a year over a four year period you would also be regarded as resident."

    My understanding is that you don't count the day you arrive, or the day you depart, but I am open to being corrected..

    And I have been advised to keep a diary, detailing location for every day, just in case you get asked in the future.

  5. #5

    tim123

    Guest

    Default Re: does this help?

    jmiom2004

    your understanding is correct.

    However it is of absolutely no use to someone who habitually lives/works in the UK and leaves temporarly.

    tim

  6. #6

    Sysman

    Guest

    Default Re: does this help?

    "My understanding is that you don't count the day you arrive, or the day you depart, but I am open to being corrected."

    I believe the rule is that a day is counted if you spend midnight of that day in the UK.

  7. #7

    tim123

    Guest

    Default Re: Re: does this help?

    no Sysman, that rule was changed in about 1988

    tim

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