PDA

View Full Version : UK non-residency rule and interpretation


flyer99
25th Sep 2007, 10:47
My understanding of a 'non UK resident', as defined by the Inland Revenue, is the following:

• 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.

Flying short haul from a UK base, and commuting home abroad on a 5/4 schedule, I have been told that the days on Standby/Domestic flights are 'UK days' and add up towards the 91 day rule.

Is it correct to assume that on working days, other than standby, flying short haul in Europe and returning to the UK at the end of the day, that these days don't count towards the 91 day rule(are seen as days not spend in the UK?) ? Any info appreciated!

Air Driven Generator
25th Sep 2007, 11:29
Flyer99

Hopefully the following links may answer some of your questions

http://www.pprune.org/forums/showthread.php?t=289975&highlight=inland+revenue

http://www.pprune.org/forums/showthread.php?t=281653

All the Best
ADG