You’ll find it’s nights in the UK now and not 183 days anymore. All dependent on your number of ties to the UK. If you’ve two or more it’ll be 90 nights before you’re considered resident. If it’s just the employment tie with BA that is your only tie you’ll be allowed up to 120. 183 days is long gone, unless someone is able to correct me on that with an exception that has flown under my radar.
If you’re over 90 or 120 nights (dependent on your situation) then you’re automatically considered resident and U.K. tax applies to everything earned. If you’re under then you’re non resident and it is only the U.K. portion of earnings that is taxed.
You will apply for Section 690 status and, if approved, that’ll mean a nominal 10% of salary being subject to taxation (in practice not a problem until you start grossing over £125,000 as nothing is taken) and then you have a requirement to complete annual tax returns to determine your actual uk working percentage and therefore your tax liability over the course of that year.
Last edited by Plastic787; 2nd Mar 2024 at 18:52.