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Sam, Accountant
Category: Tax
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Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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Hi! A question on UK Income Tax Residency. I have no UK

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Hi! A question on UK Income Tax Residency.
I have no UK property.
I have no UK spouse.
I have paid tax on my income this year that, with the exception of 2 weeks work, was not UK based.
So far I have spent 61 days in the UK this year, how many before I am a tax resident, assuming I do not further work.
Thanks for your question.
Can you clarify
1) that you are paid from the UK
2) That you have lived and worked abroad
3) That you have not retained a rental property in the UK or a place to live
4) Other than the two weeks work, how many other days have you visited the UK for
5) What your work entails
I can then establish whether the UK ties test should be used rather than a straight non residency position. And then can advise how many days you are permitted into the UK.
Customer: replied 3 years ago.

1) that you are paid from the UK

I was paid from the UK and I paid tax that I would like to claim back.

2) That you have lived and worked abroad

I was living and working in Brazil until the 29th of August.

For September and the majority October I was not working at all but still being paid under contract by the company who I worked for whilst I was in Brazil.

3) That you have not retained a rental property in the UK or a place to live

I own no property at all in the UK, and not paid rent.

Whilst being back in the UK I have stayed with my parents.

4) Other than the two weeks work, how many other days have you visited the UK for

My total time in the UK since the start of the tax year is 61 days as of right now.

5) What your work entails

I was a Stakeholder and Commercial Manager, consulting on the airport in Sao Paulo, Brazil.

Hi Christopher
Thanks for your response
The fact that you both worked and lived aboard, means that under the normal residency rules - that as long as you complete a full tax year out of the UK (so this started before 06/04/2014 and will remain as such until after 06/04/2015 - then as long as you spend less than 90 days in the UK, then you are treated as not resident and not liable to UK tax, so claim a tax refund on the basis of non residency.
OR, under the sufficient ties test - again as long as you will have completed a full tax year working this way (so it began before 06/04/2014 and will remain so until after 05/04/2015, then as you have only have one ties (the fact the employer is UK based and you appear to have undertaken 2 weeks work in the UK) then as long as these UK days work stays under 40 days - you can have up to 182 days in the UK and still be deemed to be not resident (if your work exceeds 40 days, then this drops down to no more than 120 days)
This is based on the fact you were treated as resident for at least one of the three preceding years.
If you fulfil the remit of the full tax year, you can either alert HMRC to this position now, so they can arrange to issue code NT for the rest of the tax year (and then you claim a refund for the tax suffered from 06/04/2014 to date after 05/04/2015, by completing a self assessment tax return OR just wait until after 05/04/2015 to apply (through the self assessment tax return)
If, however this began after 06/04/2014 and will cease before 05/04/2015, then you will be treated as resident and remain liable to the UK tax paid, but may still be in a chance to qualify IF this should go beyond 05/04/2016, and if this is the case, then please advise.
Let me know if you have any follow up questions.
Customer: replied 3 years ago.

Hi Sam,

Excellent response, just a followup:

To clarify my contract started on the 31st of October 2013 and from that point up until the start of the tax year I was working in Brazil (and before that my last work was in the Caribbean for five years, so I haven't been a UK tax resident since 2008).

My contract finished on the 31st of October 2014. I have not and do not plan on doing ANY work in the UK until the next tax year.

With the above in mind and based on your response I assume I can be here not working for a total of 182 days, of which I have used 61.

Is that correct?

Hi Christopher
Thanks for your response and further question
Are you asking after the current tax year 92014/2015) or for 2013/2014?
Did you return to the UK after the Caribbean work ceased? If so how many days up to the work ceasing (from 06/04/2013 to the contract ceasing) and how many days did you spend in the UK between the Caribbean contract and the Brazilian one commencing?
Are you now back in the UK (as your Brazilian contract ceased 31/10/2014)
Will you go abroad again before 05/04/2015
Customer: replied 3 years ago.

OK -

I am only interested in this tax year (2014/2015), so I assume before that it is not relevant about my UK time. I only mention it as I thought it might have a bearing on the sufficient ties test.

I have been back in the UK on and off since the 29th of August, but not doing any work. My payment from the UK company was still made to me but I was not doing anything.

I will not do any work in the UK this tax year, however the reason I am asking you these questions is to determine how long I can be here not working.

Thanks for your response, I was not asking the questions to be nosy or for the sake of it -
I cannot answer about 2014/2015 without knowing the full picture, no one year stands in isolation especially as this year (2014/2105) spans for less than a full tax year.
On its own merit you would be treated as resident and liable to UK tax.
So I need to know the full facts to answer the position re 2014/2015
So please advise further
Customer: replied 3 years ago.

Hi Sam,

So I worked in the Caribbean from November 2008 until April 2013.

April 2013 to roughly September 2013 I did not work at all and I was mostly in Colombia and Ecuador.

September 2013 I returned to the UK and applied for jobs, doing no work at all.

October 2013 I moved to Brazil being paid by EC Harris (a UK based consultancy company).

Through EC Harris and their accountant BDO we claimed back all of the tax I paid in the 2013/2014 tax year.

From the start of the 2014/2015 tax year until 29th August 2014 I worked and lived in Brazil, under contract to EC Harris in England.

On the 29th of August I moved back to the UK completing no work but still being paid until the 17th of October.

On the 17th of October I was asked by EC Harris to do two weeks of work which I completed.

During the above period I also have had the following time out of the UK, not work related...

FranceFriday, September 26, 2014Monday, October 13, 2014 17.00
BarcelonaThursday, October 23, 2014Wednesday, October 29, 2014 6.00
BaliMonday, November 10, 2014Monday, November 24, 2014 14.00
VancouverTuesday, November 25, 2014Monday, December 8, 2014 13.00


Hi Chris
Thanks for your responses
As you returned to the UK in Sept 2013, you start a new review of being resident for UK tax purposes (so are treated as resident from the date you arrived back in the UK - Sept 2013, but are treated - at face value - as not resident from 2008 to the date you arrived back in the UK)
Then you leave Oct 2013 to take work up in Brazil - and so the first qualifying year would be for 2014/2015 (the period 06/04/2014 to 05/04/2015) which you have NOT achieved, as you came back to the UK on 29 Aug 2014.
So as with this new position (and the fact you came back to the UK in between the Caribbean contract and the Brazilian one) you will be treated as resident throughout and I am afraid liable to UK tax.
Had you sought advise at the time, I would have advised you NOT to return to the UK in between one employment ceasing and the new one commencing but to stay abroad - to maintain the Non residency, but as you did come back to the UK, then this period of review for non residency starts from the initial date of return in Aug 2013, the fact you have then NOT achieved a full tax year abroad means that neither the normal residency rules NOR the sufficient ties test can be considered.
Hi Chris
I do apologise when I read my response back, I have quoted your date of return as Aug 2013 and Sept 2013! Both should read Sept 2013
Customer: replied 3 years ago.


Can you let me know what specifically made me a resident again on my return to the UK, I was barely here for more than a vacation and did not work at all.

In addition surely even without my history of not being a UK tax resident would I not fall into the SRT category of:

"Leave UK to work full-time overseas, present in UK < 91 days and < 31 days spent working in UK"

Assuming I leave the UK until the end of the tax year.

Hi Chris
the fact that you returned to the UK during each employment is the first aspect that altered your non residency position - (as advised above) and the second, that you then did not go on to complete a full tax year out of the UK.
You may call it a vacation, but for this period of time in between employments to be treated as just a visit it had to be within a contract of employment period (when it was between the old job and the new)
That situation having arisen, then starts your review of residency from scratch - which means for it to have then continued to achieve non residency - then you needed to be sure this new employment was to last more than a full tax year (so beyond 05/04/2015) and its for this reason you cannot be considered for the sufficient ties test either.
I have explained this all on my previous response.
To leave now until after 05/04/2015 will not help, as you have returned to the UK with the contact in Brazil having ceased in Aug 2014 and then the other period aboard since then are going to be treated merely s holidays abroad.
Plus it was a UK employer - which further adds into the mix - as its not just a question of not declaring the position to not be charged UK tax, but to ask HMRC to review whether tax can be refunded, which should get refused for the all the reasons listed.
I am afraid you cannot change what has taken place.
I worked residency applications for many years during my time with HMRC and if there was ANY way I could better this for you - believe me I would love that, but I am sure you can appreciate I can only offer you the correct advise, even if its more favourable.
I do hope when you come to rate/accept the answers, you will do so on the basis of the time I have spent, rather than due to an answer that doesn't sit well for you.
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