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bigduckontax, Accountant
Category: Tax
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Regarding interpretation of emigration rule. Currently I

Customer Question

Regarding interpretation of emigration rule.
Currently I live in Europe away from UK, however I keep traveling back to UK to look after rented property which I own.
Can you please specify in accordance with emigration rule, what criteria I have to observe to be treated as emigrant for the purpose of CGT? I would like to know how many days maximum I can be in UK, what have to be a minimum gap between the visits before days are counted again, whether total days are counted in tax year -April to April or January to December, what if I am only coming to UK becouse am in transit to another country? I have read immigration rule, but becouse I am dislexic I am not sure about correct understanding and interpretation of that rule.

Submitted: 4 years ago.
Category: Tax
Expert:  bigduckontax replied 4 years ago.
Hello, I'm Keith and happy to help you with your question.

Providing you do not spend more than 90 days each tax year (6 April to 5 April) you should avoid UK taxation. In any event any UK taxation can be offset as a tax credit against the EU country where you stay under the Double Taxation Treaties. Time in transit does not count providing you remain airside at the transit airport.

I do hope I have been able to help, but I think that you will have no worries on the UK taxation score.
Customer: replied 4 years ago.

The immigration rule states series of conditions which I would like to understand, hence my question. If you not happy to write detail answer than just let me know and I ask this question again. Your anwer type do not worry realy concerns me. I have read emigration rule and it sets certain condition. It does not just say: Providing you do not spend more than 90 days each tax year (6 April to 5 April) you should avoid UK taxation. Question was also set in CGT background.

Actually I am going to ask this question again becouse I do not belive you are going to provide any meaningfull answer.



Expert:  bigduckontax replied 4 years ago.
I gave you the HMRC rule for visiting the UK and avoiding being classed as resident.

Have a look at HMRC guidance 'Tax on UK income or capital gains for non UK residents' 4th main heading covers CGT.
Customer: replied 4 years ago.

In my question I was refering to Statutory Residency Test RDR3, which is the key element establishing, wheather someone is resident or not for the purpose of CGT. Your 90 days is ancient approach - this could be very costly. I suggest you stop misleading customer.


All the best.

Expert:  bigduckontax replied 4 years ago.
Your post is misleading. The Statutory Residence Teas will tell you if you are classed as resident for tax purposes. However, for a non Brit travelling in and out at intervals the 90 day rule applies.
Expert:  bigduckontax replied 4 years ago.
Post to clear my question list.