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How do I change from non-resident to resident? Still got my NI No.
I intend to work in Middle East for another contract till my mid 60s, but wish to know ease/difficulty of changing status. I have a UK bank account and passport & use of a relative's UK address.

Meow

It happens based on your actions but if you wish you can complete and return a form P85 to HMRC. You will still need to be out of the UK for at least a full tax year to be considered UK non-resident for tax purposes. No matter your status, any income arising in the UK remains liable for UK income tax.

From you last sentence are you perhaps confusing residency with domicile? Quite different concepts and changing domicile is very difficult and not necessary (or even possible in most cases) if your concern is in respect of tax liabilities.

mikelincs

I think you misread his question, which was how does he change from non resident to resident in the UK, not the other way round. I am assuming he is already living outside the UK. He can't be considered a resident until he moves the center of his life to the UK, then he will become liable for taxes etc. To do that he just has to move to the UK.

Meow

I did indeed. Long week, no Ramadan hours for me, and answering in a hurry. Apologies.

There is no longer a HMRC form to register a UK resident. Simply being in the UK is what make you resident assumming you are deemed an arriver per the Statutory Residency Test. See link.

https://financialuae.me/2013/02/12/i...esidency-test/

If a person does not spend the appropriate number of days in the UK, which varies depending on their connecting factors, then they will be considered non-resident.

I am unclear as to why a person wants to be considered UK resident if not living there as they would be liable to UK income tax on global income unless a dual taxation agreement exists.

Millhouse

You weren't wrong Meow, he just asked the wrong question.

Maybe he wants to collect a pension.

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Thanks for replies. Am considering how my teenage (non-resident, under 18) offspring can get legal summer work in UK. Also university fee considerations.

FrederickBloggs

In your year of return to the UK you will fill in a tax return and you will claim split year treatment. There are conditions attached to this but if you are a long time expat it should be just fine and dandy for you.

Meow

So is the question for you or your son??

No issue with him working in the UK and he will be liable for tax and NI on his income above basic limits. He may also have to go through a few hoops to get his NI number if he doesn't already have one.

As to whether he gets home status for university fees that is ultimately up to the individual university admissions department. He is supposed to be resident for three years before application but there is no black and white rule on this. For popular courses he is less likely to get home status.

The difference in fees may not be that wide but anyone who is deemed an international student will not be eligible for a student loan.

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Yes, Meow, it's more about him currently. Been away so long he's not showing up on their UK database. Will try to find child benefit number from many years ago.

mikelincs

He should still have an NHS number, but as long as he has his UK passport then he will be good to go, however he may well be unable to get 'home' university fees as that is based on being in the UK for the three years prior to his application, it also might well depend on the course he wants to do, some universities will change 'home; fees on courses that are not that well subscribed so they can keep up the numbers.

welshmum

Sorry if this is a bit late but went through the process about 6 months ago and the following is the process I took after a bit of a run around and sent on a wild goose chase initially. I am basing the info on our child born in U.K. And non-resident on their 16th birthday and applied for their NI number before their 18th birthday by a few months only (and I believe this also had an impact on the final way we got it). So called the NI helpline number whilst in U.K., had national health number, had an old Child Benefit document. The advisor requested these two, then gave me incorrect info about having child go to nearest official office for an interview, gave me two options 150 miles away. I said I would get back. Called back and another advisor who was more aware gave the following and it worked. Gave us another number to call as child would have been automatically given an NI at birth but not given out, so the record is held in the juvenile dept. My child had to speak to them, to confirm name, DOB and UK address. The NI people had to check with juvenile dept and NI number sent by Royal Mail approx 7 days later. The initial info given by first chap is not correct for a child born in U.K. And with a Child Benefit number which we had. Good luck and hope that helps and just remember they do ask to speak directly to your child.

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Many thanks Welshman. Bureaucracy!

welshmum

More than welcome, it was a bit of a hassle initially but quite straight forward once we got correct info. I seem to recall though that it might be different in Child is over 18 though and seem to be relieved that the request was done when our child was just a few months off 18. They also asked child some questions on top of what I initially said, but can't remember for certain what they were but something along the lines of prior to us leaving the U.K. what were the two addresses, post codes lived in and also now the new UK address, why an NI was requested and possibly a few other questions which I think were just to ensure that they were giving out NI to genuine person. On the Uni side of things applied to 5 Unis this year, 2 automatically offered place on home status, one wanted further info which we provided them with and offered home status, the other two offered place on international status. All Unis were given the same info initially on application through UCAS so as others have mentioned no rhyme or reason just down to individual Uni policy.

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Thanks again Welshmum. It's comforting to know others have successfully gone through such a frustrating process. Nice to see Unis being so understanding also. It sometimes seems as though UK govt wants to punish people who are trying to maintain employment anywhere rather than sitting on the dole for years in UK.

welshmum

Welcome again, check your inbox as I will send you a message.