Originally Posted by
3Greens
told by whom? The standard residents test ,SRT, is freely available on HMRC website and a lot more reliable than advice received on internet forums..
I was told by a colleague that ACTUALLY does this, lives in Spain and works in the UK and has been doing so for years….maybe he and many others are doing it wrong (his Tax advisor does lots of UK pilot commuters)
An individual will be non-resident for a tax year if they are present in the UK at midnight at the end of the day for less than a specified number of days in the tax year in question, as follows:
- For an individual who was resident in the UK for one or more of the preceding three tax years the limit is 15 days or
- For an individual who was resident in the UK for none of the preceding three tax years the limit is 45 days or
- For an individual who works abroad ‘full-time’ throughout the tax year (broadly, 35 hours per week on average), without a significant break (more than 30 days, with exceptions for annual, sick or parenting leave), the limit 90 days. Such an individual must also have less than 31 days in the tax year on which he does more than three hours’ work in the UK.