1) that you are paid from the UK
I was paid from the UK and I paid tax that I would like to claim back.
2) That you have lived and worked abroad
I was living and working in Brazil until the 29th of August.
For September and the majority October I was not working at all but still being paid under contract by the company who I worked for whilst I was in Brazil.
3) That you have not retained a rental property in the UK or a place to live
I own no property at all in the UK, and not paid rent.
Whilst being back in the UK I have stayed with my parents.
4) Other than the two weeks work, how many other days have you visited the UK for
My total time in the UK since the start of the tax year is 61 days as of right now.
5) What your work entails
I was a Stakeholder and Commercial Manager, consulting on the airport in Sao Paulo, Brazil.
Excellent response, just a followup:
To clarify my contract started on the 31st of October 2013 and from that point up until the start of the tax year I was working in Brazil (and before that my last work was in the Caribbean for five years, so I haven't been a UK tax resident since 2008).
My contract finished on the 31st of October 2014. I have not and do not plan on doing ANY work in the UK until the next tax year.
With the above in mind and based on your response I assume I can be here not working for a total of 182 days, of which I have used 61.
Is that correct?
I am only interested in this tax year (2014/2015), so I assume before that it is not relevant about my UK time. I only mention it as I thought it might have a bearing on the sufficient ties test.
I have been back in the UK on and off since the 29th of August, but not doing any work. My payment from the UK company was still made to me but I was not doing anything.
I will not do any work in the UK this tax year, however the reason I am asking you these questions is to determine how long I can be here not working.
So I worked in the Caribbean from November 2008 until April 2013.
April 2013 to roughly September 2013 I did not work at all and I was mostly in Colombia and Ecuador.
September 2013 I returned to the UK and applied for jobs, doing no work at all.
October 2013 I moved to Brazil being paid by EC Harris (a UK based consultancy company).
Through EC Harris and their accountant BDO we claimed back all of the tax I paid in the 2013/2014 tax year.
From the start of the 2014/2015 tax year until 29th August 2014 I worked and lived in Brazil, under contract to EC Harris in England.
On the 29th of August I moved back to the UK completing no work but still being paid until the 17th of October.
On the 17th of October I was asked by EC Harris to do two weeks of work which I completed.
During the above period I also have had the following time out of the UK, not work related...
Can you let me know what specifically made me a resident again on my return to the UK, I was barely here for more than a vacation and did not work at all.
In addition surely even without my history of not being a UK tax resident would I not fall into the SRT category of:
"Leave UK to work full-time overseas, present in UK < 91 days and < 31 days spent working in UK"
Assuming I leave the UK until the end of the tax year.