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bigduckontax, Accountant
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I have been uk nonresident for last 2years below 90 days in

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I have been uk nonresident for last 2years below 90 days in average , this year I have crossed 90 days
barrier, does it affect my tax returns for the last 2 years which I have filed.

Hello, I'm Keith and happy to help you with your question.

Technically you may average 91 gays per tax year over four years although the general consensus of opinion amongst tax experts on this site is never to breach the 91 days in one tax year condition, so you will still be treated as non resident, but see the caveat below, Here is the HMRC guidance on this matter:

'If you're in the UK for 183 days or more in a tax year, you're resident for that year for tax purposes.

If you come to live in the UK permanently or to remain for three years or more you're resident from the date of arrival.

You're also treated as resident if you're in the UK for an average of 91 days or more in a tax year - worked out over a maximum of four consecutive tax years.'

You will see it also tells you when you will definitely be liable, the 183 fay rule.

I do hope I have helped put your mind at rest on this matter.

Customer: replied 3 years ago.

Hi Kieth

Thanks very much, just a little confused I have not breached the 180 mark I am only 123 days. Do I have to redo my last 2 years which I have already filed as non resident.


183, actually! I would advise to wait until your next tax return and make a full explanation of your ins and outs with that return by which time you will be nearer in seeing how the averaging is likely to pan out.
If you do breach the 183 days then advise your tax office immediately to avoid arrears of Income Tax building up on your account.
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