I am a British national who last worked in Uk in the 1980's. My mother is only family I have in uk. The time I spend in UK each year can be flexible from 100% to 50% of my time while unemployed depending on tax advantages or liabilities.. If I secure employment in Asia again I will be away 100% of time.
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Forgive my ignorance but you stated;
Basically, - if you were to stay in the UK for 183 days or more during the tax year;- have a home in the UK home for a period of at least 90 days, and a person must live in that home for at least 30 days during the tax year. - carry a full time work in the UK ..
Do I need to comply to all of these or only one of them?
If as I assume it is all; What tax on property income do I pay if I reside less than the 183 days per year?
I appreciate your prompt and concise responses.
Thank you for your reply.You need to comply with all three to be deemed automatically resident in the UK for tax purposes...
If you do not fall into either of the categories i.e. automatic UK residence and automatic non-UK residence tests your status will depend on the number of 'sufficient ties' that you have with the UK in combination with the number of days you are in the UK. The combination differs according to whether you are an ‘arriver’ or a ‘leaver’ under the provisions of the SRT.
Whether you are a resident or non-resident for tax purposes, property income attracts UK income tax at basic rate of 20% unless your total income from UK sources after personal allowance is above £31,865.
Higher rate tax at 40% applies to taxable income £31,866 - £150,000
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