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Magoo
11th March 2004, 12:01
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

tim123
11th March 2004, 14:36
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

Magoo
11th March 2004, 16:03
Oh well.. maybe next time. :rolleyes

Cheers,

jmiom2004
18th March 2004, 15:54
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.

tim123
18th March 2004, 18:44
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

Sysman
19th March 2004, 12:16
"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.

tim123
19th March 2004, 12:17
no Sysman, that rule was changed in about 1988

tim