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UKSolicitorJA
UKSolicitorJA, Solicitor
Category: Law
Satisfied Customers: 4312
Experience:  English solicitor with over 12 years experience
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Gentleman works 8 weeks away for US company in West africa

Customer Question

Gentleman works 8 weeks away for US company in West africa who provide accomodation. He is then home for 4 weeks with wife and in own UK home. Does not work at all during this 4 weeks. Last worked in UK approx. 20 years ago. Wages paid into a UK bank account.
In 2011 spent 79 days in UK; 2012 91 days in UK 2013 84 days in UK, current year expects to spend 120 days in UK.
Should he be classed as UK citizen and liable for UK tax?
Submitted: 3 years ago.
Category: Law
Expert:  UKSolicitorJA replied 3 years ago.
Hello,
What passport does he hold, where was his father born and where is his main home?
Customer: replied 3 years ago.

He was born in UK in 1947, his UK address is Suffolk, England.

Father born in Britain. He holds British passport.

Expert:  UKSolicitorJA replied 3 years ago.
Thank you.
He is a UK citizen as he is a British Citizen.
As he has not been present in the UK for 183 days or more, he may not be a UK resident but it is not that straightforward.
I would suggest that this calculator be used to work out if the person is resident in the UK for income tax and capital gains tax purposes
http://tools.hmrc.gov.uk/rift/investigate/SRT+-+Combined/en-GB/Attribute~interview_Complete~global~global/qs%24s40%40Interviews_Screens_xint%24global%24global?user=guest
May I help further?
Customer: replied 3 years ago.

Unable to find anything for link you gave either as straight search or through hmrc website!

Is there anything simpler as we have to try and sort this before 9.30 am tomorrow morning?

Thank you

Expert:  UKSolicitorJA replied 3 years ago.
Try clicking on Tax Residence indicator tool on this page
http://www.hmrc.gov.uk/calcs-tools/
You should go with the presumption that the gentleman is not UK resident for tax purposes but the calculator above should be used to work out if this presumption is correct.
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Customer: replied 3 years ago.

Thank you - finally got in on original link.

We had already tried the TRI, and under 2nd automatic residence test he was classed as UK resident. It appeared to us that depending on your input (as questions were a bit ambiguous) the answers could go either way.

The crux of the matter seems to hinge on the fact that his salary is paid into a UK bank account, his wife lives in the UK and his home is in the UK. This implies that a Tax Return may need to be completed in the UK - would you agree?

Customer: replied 3 years ago.

Did you agree with our assumption sent last night?

Expert:  UKSolicitorJA replied 3 years ago.
If his main home is in the UK, then there is an argument that he is a UK resident, especially so it the tool also indicates that he is a UK resident.

In which case a tax return should be filed in the UK.

Hope this clarifies.