Becoming Non Resident with full time employment Abroad

[WWard]

Hello Everyone,

A little bit about me, I am a UK citizen, currently domiciled and resident in the UK. I’ve been working as a pilot for 18 months for a Swiss Company which is based in Zurich on a full time permanent contract, to which I commute from the UK. I’m paid in CHF with SWISS withholding tax paid and I pay UK tax through Self Assessment.

I’m considering a move to Austria to be with my girlfriend and I’m wondering as I have full time employment abroad can I move and at the same time claim non UK resident status providing I spend fewer than 91 days in the UK as shown under the Automatic Overseas Test? Does it matter that I wish to move to Austria and not Switzerland?

Thank you for any guidance.

[maths]

No it doesn't matter from the UK perspective of residence whether you move to Austria or Switzerland.

As you point out, under the third automatic overseas test up to 90 days may be spent in the UK (note there are deeming provisions applicable to this aspect).
However, it may well be that if this number of days is spent in the UK it may be that the "sufficient worked hours overseas" aspect is not met.

You are no doubt aware that there are specific provisions imposing restrictions that may be in point if you fly to the UK and/or from the UK.

[WWard]

Thank you for the reply maths.

I used the HMRC residency test based on my work figures for 16/17 tax year and it shows me as non resident. Luckily my job only brings me to the UK infrequently so shouldn't have an impact. Thanks once again.