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TonyTax, Tax Consultant
Category: Tax
Satisfied Customers: 15979
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
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If there was a period of illness/ recuperation and a person

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If there was a period of illness/ recuperation and a person spent more than 90 days in the Uk, unpaid, and started work again outside the UK within the same tax year that they spent the unpaid time there, would they be liable for tax in that year?

Up to the point of illness, have you maintained your non-UK residence status?
Customer: replied 3 years ago.

Yes, worked outside the UK, returned to the Uk in beginning of March having only spent very few days of that tax year in the UK.


You should refer to the notes here and here as part of this answer.

You can spend a maximum of 60 days in the UK over and above the statutory limits due to exceptional circumstances which includes serious illness without losing your non-UK residence status. See Annex B of RDR3 here from page 96 of RDR3 for the detailed rules as to what constitutes exceptional circumstances. There are some good examples.

As it says in the rules, the 60 days is not an entitlement, it is a limit and you must intend to return abroad as soon as you can possibly do so. You should be able to prove the reasons for the excess stay in the UK which may require you to get letters from medics if asked for such proof by HMRC.

I hope this helps but let me know if you have any further questions.

Customer: replied 3 years ago.

If I lost my non- resident status by staying for longer than the 90 days + 60 days but not working / not earning, then leave the Uk to work overseas in the same tax year would I be liable for tax and if so what period would be calculated.

I had been non resident in the UK for 5 years before the illness. I lived and worked in the UK for 2 years before this paid all my taxes and declared with the appropriate forms that I was going overseas. The rest of my life I have lived overseas as I have Dual nationality.

The statutory residence test works on a tax year basis so if you break the days limit for a tax year, you are UK resident for that tax year and will have to pay UK tax on your earnings for that tax year, at least up to the point you leave again. If you had no foreign earnings whilst in the UK, then you would have no tax to pay.

If you left the UK again in the same tax year as resuming UK tax residence, you would effectively be starting again having breached the limit for days in the UK bearing in mind that the 90 days is pro-rated on a deemed resumption of UK residence. So, to qualify for split year treatment, you would need to limit your days in the UK on a pro-rated basis after you left and satisfy the rules for being non-UK resident for the whole of the next tax year to avoid having to pay UK tax on foreign earnings from the day after you left the UK again. See Table E on page 53 and Table F on page 60 of RDR3 here.

You were non-resident for 5 years prioer to your return to the UK so you won't be taxed on the foreign earnings for the earlier tax years.

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