Geordieborn

Correct, but the 183 day rule is cumulative within the tax year, so you would quickly hit it. Minor other complication is the fact the tax year for the UK is April to April, but in Italy Jan-Dec.

modicasa

It depends where you choose to live ultimately. If you have a comune which knows its onions, you can get elective residency which will give you the right to reside but not pay taxes - in my experience only one comune out of a dozen knows that this option is available.
However, it wont help you - the rule may be 183 days in Italy but its a lot less in the UK, and even if you arent resident in the UK the HMGov can decide that you are eligible anyway if you have enough ties to suggest otherwise.
Your situation is not uncommon and although you will pay tax in the UK under the double tax treaty, you may still have some liability in Italy - after all you will live here and have the benefits that brings - If that is the case you will just have to pay up - but if you do have a tax bill here, then you also have the tax credits which may cancel it out - but you will need an accountant to do your intrastat/tax return and claim back your essentials - sunglasses, home working, solar panels and all that.

Geordieborn

Sorry Modicasa, but I don't think this is the case.
.
I think they are both similar since UK changes in 2013, but agree very complex and yes, I also think you could be liable for any difference in UK and Italian tax rates. This is the Statutory Residence Test (SRT) LINK for their 105 page document Zzzzz.

37100

Could you explain better 'elective residency'. Never heard of it other than the visa for non EU's. There is a temporary residence, but it's of little use.

37100

As I said earlier, the 183 days is not set in stone for Italy either. The AdE can decide that your centre of life is in Italy regardless of the number of days actually spent here.

Donna Noble

This used to be the case but the law changed some years ago to "non consecutive" because people were flitting from one country to another to avoid paying up.

Regarding the time spent on flights, I'm presuming the OP isn't intending the plane is her residence during her shifts! Just kidding! Even if one does do work for long periods away from "home", that is still considered your residence. Your post goes there, it is available for you when you need it (ie you are not renting it out) and you have utilities supplied there.

Geordieborn

I've never seen anything other than than it being consecutive.

modicasa

I may well be out of date, but I know people who have been deemed as tax resident in th UK because they stayed to look after ageing relatives for around 90 days and were classed as tax resident for that year because 'of their ties' to the UK, which to me seems ludicrous. As regards the 90 days, in all the Italian documentation Ive overseen it clearly says consecutive. For elective residency Ill see if I can find a link....

heritagestanley

On elective residency, my understanding - this may or may not be right - is that EU citizens are required by Italian law to acquire residency of their comune if they stay in Italy for more than 3 months a year (not necessarily consecutive). So the expression "elective residency" is a bit of a misnomer, although I guess it's elective in the sense that there appears to be no penalty for not acquiring residency and no attempt to enforce the requirement. And then, of course, if someone stays more than 6 months (or centres their life in Italy) tax residency kicks in

modicasa

They are two separate things. You are required to have anagraphical residency after 90 days and fiscal residency after 183, Elective residency is for someone who does not intend to earn anything in Italy, but will stay over the maximum period. When they did UE national rules, they forgot about this, with the demise of the Permesso di Soggiorno. it still exists for non UE nationals, but technically you can ask for it - its just that noone knows how. I suppose it may be covered by single market rules - in that you earn 'in Europe'. If the PdS comes back after Brexit, it will once again be easy to apply for.

philat98

If we get Salvini he will be encouraging Italian motorists to shoot at foreign looking pedestrians if they fail to run over them first.

37100

When the rules were revised, elective residency would have have been automatically abolished with introduction of EU wide rules. Even for non EU, it is not elective residency, just an elective visa with ordinary residency.

heritagestanley

Thanks for explaining the distinction between anagraphical and elective residency. If one has anagraphical residency and not fiscal residency, can one still obtain an Italian carta d'identita?

37100

Yes, you can. Fiscal residency is a matter for the Agenzie d'entrata not the comune.

Pulaski

The posts on this topic, above, are comparing apples to oranges, because y'all are comparing becoming tax resident in Italy with disengaging from the tax system in the UK, and, quite rightly IMO, you have to make a definite clean break in order to stop being liable for taxes to HMR&C. And the rules for disengaging are much harder to meet than the rules for becoming tax resident.

This bites people who move to the Middle East who pay no income tax, but who for some reason move back within a year, and end up having to pay tax to HMR&C on their global income, which was largely income paid without deduction of income tax. If they had moved somewhere that does deduct income tax they would have a large tax credit to set against income tax due in the UK.

It is also one of the reasons why successful rock bands used to go on lengthy world tours, especially back in the 1960's and 70's when income tax was as high as 83%, they had to stay out of the UK to make the break and enable them to become tax exiles. Once they had made the break they were then, to go back to the start of this post, comparing apples with apples, and looking at rules that would make them tax resident in the UK. So they could "visit" the UK for several months each year, but so long as they were touring, recording, or holidaying outside the UK for most of the year they wouldn't become tax resident in the UK again.