by BillyB » Mon Mar 10, 2014 1:46 am
Kennzo wrote:My understanding is that if you qualify as non-resident (not liable for UK income tax) the days permitted in the UK to stay as non-resident status are 90 or less (although I have always been under 45 anyway). The 90 day rule was clearly explained and confirmed to myself from a UK Tax professional.
For anyone wishing to carry out the Statutory Residence Test (SRT) there is a link here:
http://www.hmrc.gov.uk/international/rdr3.pdf
Again seeking professional advice is always the best course of action, fortunately for myself this is provided by my company.
Hi Kennzo.
The 90 day rule was vague, and non specific, open to wide interpretation as in the
Robert Gaines Cooper case, where a business man applied a strict interpretation of the rules for decades, and got shafted by the taxman who decided to "
interpret the rules differently" and act retrospectively.
The SRT is supposedly an attempt to clarify the situation, and give it a legal basis rather than relying upon interpretation of the guidelines.
Part one is fairly clear as summarised above by PattyFlipper in the post above, in my circumstance I will be OK as long as I spend under 46 days in the UK.
Part two is where it gets very ambiguous and is still wide open to interpretation, the big question for me being "what is a home".
And if you feel that you need the reassurance of professional advice
please do not trust the advice that you are given, check it out yourself from the RDR3 document, don't trust advice given by your employer either, the advice could well be outdated.
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[quote="Kennzo"]My understanding is that if you qualify as non-resident (not liable for UK income tax) the days permitted in the UK to stay as non-resident status are 90 or less (although I have always been under 45 anyway). The 90 day rule was clearly explained and confirmed to myself from a UK Tax professional.
For anyone wishing to carry out the Statutory Residence Test (SRT) there is a link here:
http://www.hmrc.gov.uk/international/rdr3.pdf
Again seeking professional advice is always the best course of action, fortunately for myself this is provided by my company.[/quote]
Hi Kennzo.
The 90 day rule was vague, and non specific, open to wide interpretation as in the [url=http://www.telegraph.co.uk/finance/personalfinance/consumertips/tax/8837341/Robert-Gaines-Cooper-tax-ruling-puts-hundreds-of-expats-at-risk.html]Robert Gaines Cooper[/url] case, where a business man applied a strict interpretation of the rules for decades, and got shafted by the taxman who decided to "[i]interpret the rules differently[/i]" and act retrospectively.
The SRT is supposedly an attempt to clarify the situation, and give it a legal basis rather than relying upon interpretation of the guidelines.
Part one is fairly clear as summarised above by PattyFlipper in the post above, in my circumstance I will be OK as long as I spend under 46 days in the UK.
Part two is where it gets very ambiguous and is still wide open to interpretation, the big question for me being "what is a home".
And if you feel that you need the reassurance of professional advice :facepalm: please do not trust the advice that you are given, check it out yourself from the RDR3 document, don't trust advice given by your employer either, the advice could well be outdated.
:pissed:
@