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Sam, Accountant
Category: Tax
Satisfied Customers: 14195
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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I am non resident in the UK at present but am thinking of going

Customer Question

I am non resident in the UK at present but going to work in Russia on a 5 week on 5 week off basis. I want to know a few things before i make my decision on whether to changejobs or not. how many days am i allowed to stay in the Uk but remain non resident. (I work in the oil and Gas industry but am purely office based. My company would be paying my Russian Tax obligations, Is there a tax agrement between Uk and Russia so Russian taxation will be offset UK Tax due. Would i have to pay National insurance if i become a UK resident paid out of the UK What would i expect to pay in TAx and if i have to NI on earnings of 72,000 GBP PA after Russian Tax? Can you help ?

Submitted: 4 years ago.
Category: Tax
Expert:  Sam replied 4 years ago.



Thanks for your question


When an individual leaves the UK to live and work abroad, (which must be for more than a full tax year) they can spend no more than 90 days visiting the UK, none of which can be for work purposes


However - as you will be working a 5 week on and a 5 week off - you may not be treated as actually having left the UK due to

1) Returning to the UK in between each 5 week work occasion

2) I assume retaining a home, and possibly having family remain in the UK

3) Be paid by a UK employer

4) Exceed more than 90 days each year in the UK for non work purposes (although maybe some of these will be work purposes if you are an office based employee)


So in answer to your questions (whether treated as resident or not resident)

1) If the company pay your Russian tax obligations, then you cannot have credit for these to offset against your UK tax, but if these are deducted from your pay, then yes you can have them offset against your UK tax position

2) You will remain liable to National Insurance if you are treated as not resident for up to 52 weeks, but if HMRC determine that you remain resident for UK tax purposes, then you remain liable to national Insurance for the duration of the employment with them.


Do feel free to ask follow up questions, from any of the answer I have given.






Customer: replied 4 years ago.

the Rusian tax obligation is paid by my Company which is an American company. It will not show on my pay slip

I am paid in US dollars that i convert to UK pounds in a HSBC Uk account. I hve property in the UK (One) that my wife lives in. I have been living outside of the UK legitamatley being non Resident are you now saying that i am no longer a non resident even if i spend 90 days or less in the UK. Obviously this is very important to me to get the correct information as to the way forward for me


Expert:  Sam replied 4 years ago.



Thanks for your response


Based on what you have advised you will spend 5 weeks out of the UK and 5 weeks in.

This is a pattern that does not in itself constitute you having left the UK to live and work abroad, but merely that your work sees you out of the UK.

Even if HMRC accepted this position (which is highly unlikely and if they have been doing so then wrongly so) then you still are way in excess of the 90 days permitted as at best you spend 155 days in the UK and at worst 176 days - which will make you UK resident.

But again I reiterate, the moment a pattern forms then you are not immediately considered as not resident, and as this will the case with this particular employment, this already will lessen your position of truly being treated as not resident, but if along with it, you do have visits less than 90 days back to the UK, then HMRC will allow you to be treated as not resident, which I suspect has been the case until now, but I have provided an answer on the basis of the question you asked, rather than what has been the case so far.