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Old 23rd January 2008 | 20:17
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Shaman
20 Anniversary
 
Joined: Apr 2003
Posts: 394
Likes: 1
From: UK
FAQ21 (my bold):

<<21) What are the residence rules?

A person who is currently not resident in the UK will always be treated as resident in the UK if they spend 183 days or more in the UK in a tax year. If they visit the UK on a regular basis, and spend, on average, 91 days or more in the UK in a tax year (taken over a period of 4 years) they will be treated as resident in the UK. >>
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