View Poll Results: Does retirement after working for a foreign company count as employment?
Yes, because to get a pension you need to have been employed
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Multiple Choice Poll. Voters: 3. You may not vote on this poll
Statutory Residence Test
Nov 25th 2020, 6:48 am
#1
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Thread Starter
Joined: Sep 2013
Posts: 59
Statutory Residence Test
Does anyone know if official retirement from a foreign company counts as employment?
The third Overseas test for the tie breaker says you are UK non resident if you work full time overseas.
The third Overseas test for the tie breaker says you are UK non resident if you work full time overseas.
Nov 25th 2020, 8:36 am
#2
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Joined: Oct 2007
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Posts: 34,035
Re: Statutory Residence Test
If it asks about if you 'work full-time overseas', then that would be a no IMO, as you're not working. You're not employed or working if you're retired.
Nov 28th 2020, 8:31 am
#3
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Joined: Dec 2008
Posts: 525
Re: Statutory Residence Test
No, based on reviewing the SRT.
The SRT defines work:
What activities does ‘work’ cover?
3.11 Work takes its everyday meaning. If you are an employee, work covers the activities you carry out in the performance of your duties. If you are self-employed it covers the activities you carry out in the course of your trade, profession or vocation.
3.12 A voluntary post for which you have no contract of service does not count as work for the purposes of the statutory residence test.
What else is counted as time spent working?
3.13 Your time spent working includes:
- instances where your employer instructs you to stay away from work, for example while serving a period of notice while you remain on the payroll
- travelling time where the cost would have been a deductible expense for tax purposes had you incurred and paid for the costs yourself, regardless of whether or not you worked during the travel in question
- travelling time to the extent that you work during your journey, regardless of the rules on tax deductibility
- job-related training:
- provided or paid for by your employer, or
- if you are self-employed, where the cost is an allowable deduction against your profit for income tax purposes.
It then goes on and on with further definitions and examples. I didn't read it all, but made a word search for "retired" and nowhere does it say that retired from employment = working. Otherwise, surely there would be an automatic UK residence test to deem anyone who retired after working in the UK as still working (and therefore resident) in the UK.
The SRT defines work:
What activities does ‘work’ cover?
3.11 Work takes its everyday meaning. If you are an employee, work covers the activities you carry out in the performance of your duties. If you are self-employed it covers the activities you carry out in the course of your trade, profession or vocation.
3.12 A voluntary post for which you have no contract of service does not count as work for the purposes of the statutory residence test.
What else is counted as time spent working?
3.13 Your time spent working includes:
- instances where your employer instructs you to stay away from work, for example while serving a period of notice while you remain on the payroll
- travelling time where the cost would have been a deductible expense for tax purposes had you incurred and paid for the costs yourself, regardless of whether or not you worked during the travel in question
- travelling time to the extent that you work during your journey, regardless of the rules on tax deductibility
- job-related training:
- provided or paid for by your employer, or
- if you are self-employed, where the cost is an allowable deduction against your profit for income tax purposes.
It then goes on and on with further definitions and examples. I didn't read it all, but made a word search for "retired" and nowhere does it say that retired from employment = working. Otherwise, surely there would be an automatic UK residence test to deem anyone who retired after working in the UK as still working (and therefore resident) in the UK.
Nov 28th 2020, 5:47 pm
#4
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Joined: May 2010
Location: San Diego, California
Posts: 9,662
Re: Statutory Residence Test
Retirement does not count as employment
adjective
- 1.
having left one's job and ceased to work.
