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Sam, Accountant
Category: Tax
Satisfied Customers: 14157
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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Am to attend interview for Dubai job 6 weeks on 3 off - need

Customer Question

Am to attend interview for Dubai job 6 weeks on 3 off - need clarification on the 90 day in country, 30 day in home rules. Have a wife and under 18 child who will remain in family home while I work away.
Job only worth taking if it is in fact a tax free income.
Thank you
Submitted: 3 years ago.
Category: Tax
Expert:  Sam replied 3 years ago.

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

As you will work weeks on and off in rotation, then you will remain treated as a resident on the UK, so liable to tax on this overseas income under the automatic residency tests.
And even consideration under the sufficient ties tests, will see you with UK have accommodation and family - creating two ties in the UK.

And if you spend more than 91 days in the UK will see you treated as a resident in the UK and again liable to UK tax.
And on a - and this will see you spending at least 105 days in the UK so you will still be treated as resident.

I am afraid this job- will not see you being able to earn the income UK tax free

Sorry the news is not better



Customer: replied 3 years ago.

I have family in USA and England and was going to buy a caravan or suchlike to have holidays away from home address to adhere to the 30 day rule I read. I could be in country under 90 days and in family home under 30 if needed. Is there any way I can legally gain tax free income under these restraints or is the mere fact I have my wife and son at home the unavoidable ties test part? Sorry to bother further but this job may after 18 months require me to live permanently in the UAE so want to be very careful in my decision.

Thanks again, Margaret (on behalf of husband!)

Expert:  Sam replied 3 years ago.
Hi Margaret

Thanks for your response

The problem is that its a job working rotations - if it was a contract that saw your husband leaving the UK to take up this employ men - and it was for at least a full tax year, during which visits back to the UK were less than 90 days then, non residency would apply for the duration.

But this job is 6 weeks on and 3 weeks off, so forms a pattern so HMRC will argue that this is merely employment abroad, and not a move (such as would be the case should then your husband and family move permanently to the UAE)

So HMRC will refuse your husband to be treated as not UK resident just on this basis, but I offered up consideration under the sufficient ties tests to see if there was a way around this.

And I fear that even the attempt to ensure no more than 30 days are spent in the family home each tax year - still sees that home being available and there NOT being ownership of overseas property (a caravan would not be considered as property owned overseas)

So it basically means having to spend less than 30 days in the UK to ensure the consideration of non residency.