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TonyTax
TonyTax, Tax Consultant
Category: Tax
Satisfied Customers: 15933
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
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I'm taking a full time position in Geneva Switerland and plan

Customer Question

I'm taking a full time position in Geneva Switerland and plan to work in Geneva between Monday to Friday. At the weekend I plan to return to the UK to visit my family (wife and children).
I'm being paid Swiss Frances and taxed at source. I would like to understand my tax status for the UK?
Submitted: 2 years ago.
Category: Tax
Expert:  TonyTax replied 2 years ago.
Hi.
You will remain resident in the UK for tax purposes as you will spend more than 90 days in the UK in a full tax year. Take a look at the notes on the statutory residence test here:
http://www.shipleys.com/resources/issue/statutory-residence-test
Your Swiss earnings will be taxable in the UK but any tax paid on your Swiss earnings will be deductible from your UK tax liability on the same income. See Articles 15 and 22 of the UK/Switzerland tax treaty here:
http://www.hmrc.gov.uk/manuals/dtmanual/DT18164.htm
http://www.hmrc.gov.uk/manuals/dtmanual/dt18171.htm
I hope this helps but let me know if you have any further questions.
Customer: replied 2 years ago.
Hi Tony,This underlines the research I've undertaken, but I would like to clarify if travelling on a Saturday morning and returning on Sunday evening will reduce the number of days within the UK to push below 90 days.Reading the links there is also a clause around my accommodation, I would state that I have the family home in the UK and will also have a flat in Geneva.If based on the detail above, I'm still termed a UK resident are there any TAX claims that can be made on travel or accommodation expenses within Switerland.RegardsGraham
Expert:  TonyTax replied 2 years ago.
If you are in the UK at midnight, that day is counted as a day in the UK. If you arrive back in the UK on Saturday and leave the UK before midnight Sunday, then you should stay under 91 days and, assuming you work sufficient hours in the Swiss job, you will be treated as non-UK resident. Take a look at page 10 pf RDR3 here:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/427484/150506_RDR3_govuk_hyperlink__updated_078500.pdf
I'm afraid that there are no tax reliefs for travel costs or accommodation costs unless you will be working in what is referred to as a temporary workplace for no more than 24 months. This is usually aimed at those who are seconded to another office or business premises from their usual workplace.

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