UK Inland Revenue & Working Abroad
I work for a small UK based airline that have aircraft based abroad and we may be able to go on 'detachment' to a base outside the UK. Whilst away we would still be employed under our original contracts and get paid in UK£ and get taxed at source in the UK. Whilst thinking of the pros and cons of this, one potential positive aspect is managing to claim the tax back from the Inland Revenue, providing sufficient time is spent out of the UK. Perhaps those of you with some experience of this may be able to help with the 'nitty gritty' aspects of what is needed to qualify.
My understanding of a 'non UK resident' is the following:
• Your absence and employment from the UK covers a complete tax year
• You spend less than 183 days in the UK during the tax year, and
• Your visits to the UK do not average 91 days or more a tax year over a maximum of 4 years.
Firstly, I take it that the first clause states that you are not allowed to spend any time working in the UK. Whilst technically being based abroad and flying into the UK and straight back would not qualify (I presume), how do the Inland Revenue treat coming back to the UK for your annual medical and your 6 monthly OPC/LPC? Does that constitute as actually working on British soil?
The second clause is fairly straightforward.
As for the third, I presume that the clock would start for counting the length of visits if I actually move away? Since I am a UK resident at the moment then counting the length of visits to the UK would not actually apply over the past 4 years (despite being away a fair bit). Or do you need 4 years of being a non-resident before you can claim tax-free status?
Any help or advice would be greatly appreciated!
Cheers