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Sam, Accountant
Category: Tax
Satisfied Customers: 14154
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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Hello I have been offered a job in Kuwait. Starting on 27

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I have been offered a job in Kuwait. Starting on 27 April 2014.

I have a home with a mortgage i pay in the uk and my family will stay here.

I will only return for holidays - maybe 20 days in the tax year.

I have been resident in UK all my life. I am currently working in the UK.

The job is for a Kuwaiti company.

Am I liable for uk income tax during the next tax year?

I have done the HMRC residency test and based on working 1760 hours in the tax year abroad and the info above it says I would be classed as non-resident?

Thanks for your question, I am Sam and I am one of the Uk tax experts here on Just Answer.

As you will be taking employment abroad, the new HMRC residency tests look at how long this contract is deemed to last for - or, if open ended, then how long you envisage spending working abroad.
if more than a full tax year (so beyond 05/04/2016 to get in the first full tax year from 06/04/2015 to 05/04/2015) then you can be treated as not resident (and not liable to UK tax on this income) if you spend less than 91 days visiting back in the UK.

If this contract is for less than a tax year, then I am afraid you will be treated as resident in the UK, and liable to tax on your worldwide income as you will not complete a full tax year abroad.

And the further sufficient ties tests, will not be used, unless that full tax year has been achieved due to work abroad (but then if you meet these then you already meet the automatic tests advised above)



Customer: replied 4 years ago.

Hi Thanks for the answer, I do envisage it is a permanent role lasting many years so does that mean I am not liable?


Thanks for your question

Yes that's right - and it will as long as your days visiting the UK are less than 91 days each tax year (and pro-rata'd for part tax years)

You should arrange to complete form P85 for HMRC when you leave the UK so they can formally advise your residency position.

Link to form P85 here

Customer: replied 4 years ago.

One further point - the employment starts on 27 April - so after the start of this next tax year....does that change anything?


No - only that for remain not liable to UK tax, this employment contract will need to continue until at least after 05/04/2016 as advised in my initial answer.
But if that is achieved (and less than 91 days spent in the UK each tax year) then you are treated as not resident (and not liable to UK tax) from 27/04/2014 to the date the contract finally comes to an end (or your return to the UK to live and work)



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