I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Thanks for that.
Is it correct that this is double the previous period ?
Surely that's not what HMRC intended ?
If I spent 182 days next year I assume that would that impact on future years ?
Is there a rolling average that is applied to cover successive years ?
Peter, thank you for your reply.One of the tests to determine sufficient UK ties is90 day tie...This test is fulfilled for a year if the individual spends more than 90 days in the UK in either the year preceding the current tax year and/or the year before that one.
There is also Accommodation tie test ...
This tie exists if the individual has ‘a place to live’ in the UK which is available to them for a continuous period of at least 91 days in that year , and at least one night is spent there. If the accommodation belongs to a close relative, the threshold is 16 days. A ‘place to live’ includes a holiday home and a property not owned by the individual. The HMRC Guidance sets how this rule will work in practice.
If HMRC deem you have 2 ties to the UK then number of days you could spend in a tax year are 90 without triggering UK residence
In light of above, it may wish to consider restricting your stay in the UK to no more than 90 days in a tax year.I hope this is helpful.
I'm a bit confused ...can you please help me by explaining how the rules allow me to stay for 182 days and still be considered non-resident in the current tax year ?
What would happen in the next year and the year after that ?
I've not had any problem with the 90 rule for 17 years now so I'm normally very comfortable with it.
However,this year, my sister,a widow who lives alone in the UK, had knee replacement surgery and I spent time in UK nursing her and helping her until she regained full mobility. I assumed this time would not count as a part of my 90 days.
However,under the new rules,it is clear that this is no longer considered as an "exceptional circumstance"
If I can legitimately extend my time in UK without losing my non-residence status it would be helpful to my sister when she has her other knee replaced later in the year.
A bit more clarification for me would be helpful
Peter, thank you for your reply.
The 90 day rule was a rolling average taken over 4 year period with less than 183 days in any tax year. These rules have been changed with the introduction of Statutory Residence Test.
With the changes introduced from 6 Apr 1013, in order to determine one’s residence status for the tax year, one has to consider
- the number of UK ties
- whether resident at any time in the three previous tax years
- number of days spent in the UK
You would only be regarded automatically resident in the UK for a particular tax year if you
- are present for 183 days in a tax year in the UK
- have a home in the UK and it is your only home
- carry out full time work in the UK
From what you have already said, the above don’t apply to you. In your case, you ought to consider UK ties to determine your residence status year on year....based on a three year period . They are
- Family tie
- Accommodation tie
- Work tie
-90 day tie
- Country tie
So long as you can limit your UK ties to no than two, you could stay in the UK for up to 120 days and remain non-resident.
More information on this subject can be found here (an article produced by my accounting body for the benefit of its members...
I hope this is helpful.