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Sam
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I currently live overseas (since October 2012) and am not resident

Resolved Question:

I currently live overseas (since October 2012) and am not resident in UK for tax purposes. I retain a property (jointly owned with spouse) in the UK. I will shortly move to a new role where I will be on a 6 weeks on and 2 weeks off rotation. My spouse will move back to the family home in UK and I will provide financial support and for most all of my 'off' times I will return to UK but will not be in the country for 90 days in any given tax year. I was overseas November 2001 through January 2010. In my new role, will I have any UK personal income tax liability for the overseas earned income?
Submitted: 2 years ago.
Category: Tax
Expert:  Sam replied 2 years ago.

Hi Thanks for your question.

I am Sam and I am one of the UK tax experts here on Just Answer.

If you do not exceed more than 90 days in the UK, and your employer is an overseas employer, then HMRC will continue to treat you are not resident in the UK for tax purposes.

They (HMRC) however will also have to look at the sufficient ties test, as this new position sees you working on a rotation in and out of the UK, and with your wife living back in the UK, which will be deemed to be your home (whereas from October 2012 you would have been treated a fully working and living out of the UK) this requires HMRC to also look at the sufficient ties test

AS you have the two ties - one, having a property for your use in the UK, and two, your wife will be living in the UK, and you had been resident in the UK for at least one of the previous three years, then the time you are permitted to spend in the UK without breaching the limit for non residency purposes, is determined by Table A: UK Ties needed if you were UK resident for one or more of the three tax years before the tax year under consideration

For you, as you have two ties, then as long as you do not spend more than 90 days in the UK, then you still will maintain non residency, and this means your overseas income (whether brought into the UK or not) will be treated as NOT liable to UK tax.

I have added a link here for you - see Table A page 29 http://www.hmrc.gov.uk/international/rdr3.pdf

I would certainly keep stringent records of your movements in and out of the UK, should HMRC ask after them. Along with any employment contract detailing your work rota etc

This way should HMRC enquire after your position, then can support the non residency position, and more importantly, the non liability to UK tax.

Let me know if you have any follow up questions on the information provided.

Thanks Sam

Sam, Accountant
Category: Tax
Satisfied Customers: 13777
Experience: 26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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Expert:  Sam replied 2 years ago.
Hi Tom
I hope you found the information useful - so you can ensure that you remain not resident for UK tax purposes.
Thanks
Sam

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