90 Day Average Calculation

[flightidle]

I left the UK on 28/12/08, My average days up until the end of tax year 09/10 was 135.

Do I have to pay tax for 09/10 or can I look at my average up to 4 years, in which case if its below 90 (Which it will be due to another change in circumstances) I would still be regarded as non resident?

[Generix]

I left the UK on 28/12/08, My average days up until the end of tax year 09/10 was 135.

Do I have to pay tax for 09/10 or can I look at my average up to 4 years, in which case if its below 90 (Which it will be due to another change in circumstances) I would still be regarded as non resident?

Thought there was a recent case that threw controversy into the current 90 day test - i.e. made harder to be non-resident?

[maths]

Simply leaving the UK and averaging less than 91 days per tax year on return visits by no means guarantees non-residency.

The most straight forward way of achieving non-residency is working abroad; otherwise it's more complicated.

[flightidle]

Thank you for the responses.

I do work abroad, however due to circumstance last year I had to return home quite often for the following reasons:

1) Father died
2) Wife fell pregnant with complications
3) Court case

Hence this made my average days calculation quite high, it will not (hopefully) be the same this year as now my wife and family now also live abroad.

Back to my original question, as I was over the 90 days average for last year do I have to pay tax for that year or can I look at the average to up a maximum of 4 years.

[maths]

You remain resident. No, averaging over four tax years does not help