Aero

"Your status can change from one tax year to the next. Check your status if your situation changes, for example:

you spend more or less time in the UK
you buy or sell a home in the UK
you change your job
your family moves in or out of the UK, or you get married, separate or have children"

So even changing your job in the UAE can affect your residence status for UK tax purposes ?

Spending LESS time in the UK can affect this too ?

And my family moving back can affect this too- which I will need to be careful with.

I am exploring AD this week looking at a few schools and the city. I will look into this in greater depth when I get back.

Johnnyboy11

The Split-Year Concession only applies if you first become UK Non-Resident, the fastest way to do so is to work full-time overseas and complete a full tax-year whilst limiting your visits back to the UK.

The other route is to leave the UK permanently, not necessarily for work purposes, and don't return for at least three tax years, other than for short visits. You need to watch your UK 'connecting factors' carefully.

Here's a Statutory Residence Test Flow Chart by one of the top accountancy firms that explains.

Aero

Thank you Johnnyboy for the link , I will look it it soon but not just yet as we are about to head out the door to a mall.

So if I start work in June 2015, does this mean I have to severely limit my visits to the UK for the 22 months following that ? As its only then that I will complete a full tax year abroad.

Or can I be relaxed about it for the first 9-10 months ? (as they do not fall in the 2016-2017 tax year.)

So let's say by April 2017 , I have been abroad for the entire last tax year (2016-2017) and classed as non-resident.

And that I left the UK in June 2015.

And that I would need to reckon any tax for the 2016-2017 year. But then split year treatment would not apply as I would have left the UK well before the tax year began and would have had no UK income to necessitate a split year.

So I am unclear as to when exactly split year can actually apply. Sorry if it's all explained I the link , I just need to read it !

But I do have a niggling ideation that the term resident as applied to the spit tax year , may not mean resident as in determining residence status:

"Your residence status when you move:

When you move in or out of the UK, the tax year is usually split into 2 - a non-resident part and a resident part. This means you only pay UK tax on foreign income based on the time you were living here. This is called ‘split-year treatment’."