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Sam, Accountant
Category: Tax
Satisfied Customers: 14648
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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My husband at present living and working in UK has been

Customer Question

My husband at present living and working in UK has been offered an 18 month contract due to start November 2016, working and living in Macedonia. The contract is for 300 days with a possible extra 30 days over the 18 months and he will be paid a daily rate. He has had a similar overseas contract previously where he satisfied conditions to be classed as Non Resident for UK tax purposes. However I am concerned the average of 200 days over a year does not work out as full time. On this contract there is no paid annual leave as such so I need to know if he takes 5 or 6 weeks unpaid annual leave per annum but still spending less than 91 days in UK, would he fulfill the condition of working full time overseas? I have worked it out using the HMRCs formula but would like it confirmed I have done it correctly as I am unclear over 'disregard days'. We need to know before he agrees the contract. As yet we do not know what a 'day' actually means but are guessing it is 8 hours. Hope I have made this understandable?
Submitted: 2 years ago.
Category: Tax
Expert:  Sam replied 2 years ago.


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

If the contract is only for 200 days this is less than a year (365 days in a year) so can you advise further?

A day constitutes 24 hours starting from midnight - so if a person was in the Uk at 12.15am at night they would be into the "next" day.

So please clarify the position of days this contract will last - whether all the leave will eb spent in the UK, Whether he will retain property here in the UK and is this where he will stay when he comes to visit the UK, whether you will rmin in the UK and will he be paid from the UK ? Or employed from an overseas employer?



Customer: replied 2 years ago.
Hello, sorry should have made it clearer, the contract is to work 300 (possibly 330) days over an 18 month period, (which cannot be shortened). He would live in Macedonia for the 18 months in a rented flat but we do have a house here where I would remain. The leave would be spent in the UK. The salary would be paid in Euros but at this stage not sure where the employers are based. His last contract was paid from the UK but he was still given non UK resident.
Expert:  Sam replied 2 years ago.


Thanks for your response

Why only 300 (poss 330 days) out of 547/548? This is almost half the time he would be there?

Is this just own time in between shifts/ hours worked?

However as he will see a whole tax year out of the UK (which breaches from 06/04/2017 to 05/04/2018 as he leaves Nov 2016 and will come back June 2018) as long as his visits from Nov 2016 to 05/04/2017 back to the UK are less than 43 days (as this will ensure the pro rata of 91 is not breached) and less than 91 days for the period 06/04/2017 to 05/04/2018) and then no more than 22 days for the period 06/04/2018 to end of June 2018 then he will be treated as not resident and this overseas income will remin free of UK tax

Make sure your husband completes form P85 for HMRC when he leaves - link here for this form (either to complete online or print to fill in and post)

Please doe let me know if you require any furtehr assistance - I am due to meet with clients soon but will be back available to respond later. If you have all that you need, then please do rate me to reflect the level of service I have provided (or click accept)