4 ms·
For those interested, the rules for the UK are set out here and are pretty clear: https://www.gov.uk/tax-foreign-income/residence https://www.gov.uk/tax-foreign
by oakesm9 3y ago
For those interested, the rules for the UK are set out here and are pretty clear: https://www.gov.uk/tax-foreign-income/residence https://www.gov.uk/tax-foreign-income/residence
The summary is that if you have a full time job outside the UK or have spent less than 46 days in the UK (less if you were previously a UK resident) then you are never classed as a resident.
If that doesn't apply then working full time in the UK, spending at least half the year in the UK, or only having a home in the UK and using it for more than 30 days will automatically make the a resident.
If those don't apply, then there's a test to say if you have "significant ties" . The details for that are in the link and are applied on a sliding scale based on the number of days you spent in the UK.
To me, it looks pretty fair. You have a spend most of the year in the UK, have lots of "ties" here (property, family, etc), and not have a job elsewhere to be classed as a UK resident for tax purposes.
- tomatocracy 3y agoIn reality the detail is what pushes most people to have to consider significant ties because the full time work test excludes a lot of people and is hard to prove for many others. eg if you are retired, a non working (or part-time working) spouse bringing up children, or make money via something HMRC could consider as not being a "trade" (eg investing your own money) then you don't automatically qualify as non resident. The definition of full time work is explicitly linked to actual hours worked (not contracted), so the admin involved in proving this is painful. For friends who've left the UK for work, the only way to qualify without massive hassle has been to spend less than 16 days a year in the UK for the first 3 tax years (and thereafter less than 46 days).