bingobob777

Does anyone know if the calculator found here is still relevant?

http://www.hm-treasury.gov.uk/consul...dence_test.htm

Meow

That link is the technical info relating to the new Statutory Residency Test that will be effective from 6th April 2013. So it's relevant, but not current.

What specifically do you need to know?


(Honestly, I will write a guide to the new rules shortly!)

bingobob777

If I work in Abu Dhabi but have wife and kids at home in the UK how many days can I spend if the UK without being classed as a tax resident? Using that tool is seems like as long as it's less than 90 I would be OK.

I've been in Brisbane and non tax resident since Feb 2011 but currently considering a job offer

Johnnyboy11

Current rules are set out in HMRC6, Section 8.5, here.

New rules are still at the consultation stage and might be implemented from April 2013 onwards. A flowchart by KPMG on the possible new rules is here.

Sounds like you are already UK non-resident, having completed a full tax year working overseas. So under the current and possible new rules, continuing to work full-time overseas and limiting your visits to the UK will keep you UK non-resident. You'll need to apply your own personal circumstances to both guides to work out the exact number of days you can visit.

[J]

bingobob777

Thanks

Meow

it is 90 days in the current tax year, but as you have what are called 'connecting factors' that could well reduce to just 45 days.

mathematist

Hi all, just a quick tax question whilst you are on the topic.

If you have left a job in the ME, and have been out of the UK for exactly 2 years, will it be a tax problem if one works for a month or so in the UK before flying out back to the ME for the new job?

Also Meow, could you pm me details about the money transfer you'd recommend as you've mentioned it in several posts?

Thanks in advance...

Meow

Any income arising in the UK will be subject to UK income tax (although personal allowance applies), no matter where you are living, but spending just 30 days in the UK in a tax year won't be a problem in the current tax year. That will change after 6th April 2013, when there will be a limit of days of work permitted in the UK per tax year to retain non-residency status.

PM on it's way

drrkpd

Are the changes definite from 2013 or could government "change it's mind" ?
Could you also PM me the moneytransfer data? Thanks

flood2

I spent all of tax year 2011 to 2012 in Middle East. I am heading back out this week to start new job in Dubai. Previously I was on secondment from UK company and still paid NI through payroll. I now will be working for non UK company.

How do I pay tax/NI in that scenario. My family will be staying in UK Will I just be taxed again if/when I return to UK?

thanks for any replies

Johnnyboy11

Well, in 2011/12 you definitely gained UK Non-Residency (tax free and NI free) status but the question is whether you became UK Resident again in the current tax year 2012/13. As per HMRC6 Section 8.5, you would become UK Resident again if you visit the UK for more than 163 days in any one tax year, or your visits to the UK over a 4-year rolling period average more than 90 days. It is irrelevant whether your employer is a UK Company or not. Working full-time overseas under an employment contract for at least a full tax year is all that matters, and then limiting your visits to the UK to comply with the 90 day and 163 day criteria.

You might even be due a NI refund for year 2011/12.

[J]