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Statutory Residence Test

Resolved Question:

I have some questions regards XXXXX XXXXX Residence Test,can anyone help me. I think I may qualify due to the fact that I work overseas,but there are new rules about working days.My question is if I am sent on a training course overseas would that also count as a working day.
Submitted: 3 years ago.
Category: Tax
Expert:  TonyTax replied 3 years ago.
Hi.

Can you give me some detail about your situation please. Are you a UK national? Do you work for a UK company in the UK or abroad? Where do you live? Since when have you considered yourself to be non-UK resident?
Customer: replied 3 years ago.

HI,


I am a uk national,


I work for an overseas company.


I live mainly in Spain now and spend less than 90 days in Uk per year.


 


I have been non resident for past two years due to the 90 day rule but the new regulations this year are confusing me and am interested to know if i will still qualify with the new working days rules,and the significant breaks.


interested to know if i do a training course will it be regarded as a working day?


 


 

Expert:  TonyTax replied 3 years ago.
Will the training course be in Spain, the UK or elsewhere? Do you ever do any work in the UK?
Customer: replied 3 years ago.

I have done 2 training courses ,1 in Huston USA and 1 in Rio de.


 


I do no work in the Uk whatsoever


 


 

Expert:  TonyTax replied 3 years ago.
Thanks.

If you look at paragraph 3.13 on page 37 of RDR1 here, you will see that training counts as time spent working. It doesn't matter that the courses were not in Spain. Your first concern should be to keep within the 90 day limit for days in the UK. You may be able to increase that after three years as a non-UK resident.

I hope this helps but let me know if you have any further questions.
Customer: replied 3 years ago.

one last question,


regards XXXXX XXXXX


I was off work between 20/03/2013 and 23/04/2013 more than the 31 days allowed but I was on training course for 5 days 15-19 april 2013.


Does this then mean I did not have a significant break?


 


I returned to work on the 23rd of april and have had no breaks more than 28 days from work since then


 


But is all this irrelevant because it only applies to the tax year which is 6th april onwards so therefore ?


 


Hope this makes sense to you!!

Expert:  TonyTax replied 3 years ago.
The statutory residence rules came into force with effect from 6 April 2013 so they don't apply to your "break" from 20 March 2013 to 5 Aprl 2013. Therefore, you did not breach the 31 day limit.
TonyTax, Tax Consultant
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Satisfied Customers: 15880
Experience: Inc Tax, CGT, Corp Tax, IHT, VAT.
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