Non residency question

by **CHAMPION** on Sun Aug 28, 2011 5:22 pm

G'day,

I have taken a contract of employment overseas, with a start date of the 19th September.
I will complete the P85 and will sever my links with the UK etc., but under the 'days counting' rule,
will I be able to return to the UK to see friends etc during the 11/12 tax year, and if so, how many
days will I be permitted to visit?

I've read a number of articles but I seem to get a different answer each time.

Any clarification much appreciated.

Cheers

by **maths** on Sun Aug 28, 2011 7:09 pm

It is unclear whether you are working full-time abroad under a contract which spans a complete tax year ie will you be so working through to 5 April 12 at the earliest?

by **CHAMPION** on Sun Aug 28, 2011 7:34 pm

Hi maths,

Thanks for the prompt reply.

Yes, I will be working full time abroad, under a contract which spans a complete tax year.

Thanks

by **maths** on Sun Aug 28, 2011 8:16 pm

will I be able to return to the UK to see friends etc during the 11/12 tax year, and if so, how many
days will I be permitted to visit?

In short yes.

However, given that you are leaving to work full-time abroad then a return to the UK between departure and the following 5 April 2011 in principle is undesirable.

However, returns can be made but should be kept to an absolute minimum; would suggest no more than 10 to 14 days maximum.

by **CHAMPION** on Sun Aug 28, 2011 8:30 pm

Thanks math - clear.

Have a good bank holiday.

by **thehiker99** on Tue Aug 30, 2011 12:28 pm

Maths

Interested in your response.
While Champion should certainly limit his days in the UK, during this first part year, under the split year concession would HMRC not allow a pro rata amount of days home, in what remains of the year?
ie 200 days remain. 200/366 = 0.54*90 =49 days.??
While it's certainly better to go way below that number, I just wondered on a point of detail.

Champion - remember and keep meticulous records of all your travels, and NEVER lose a boarding pass, or ticket. Always print and keep E tickets.
Get boarding passes at the airport, rather than on line boarding passes. An online boarding pass does not prove you took the flight.
Keep all receipts when using debit/credit cards overseas, so that you can always prove where you've been, and when.
Remember the day you travel into the UK, counts as an "in" day. The day you travel out, does not.

Remember if you ever come under scrutiny by HMRC they do not have to prove anything, in terms of your whereabouts. At any given time, you have to prove to them where you have been.
Guilty till proved innocent mate!.

by **maths** on Mon Sep 05, 2011 4:00 pm

Maths
Interested in your response.
While Champion should certainly limit his days in the UK, during this first part year, under the split year concession would HMRC not allow a pro rata amount of days home, in what remains of the year?
ie 200 days remain. 200/366 = 0.54*90 =49 days.??
While it's certainly better to go way below that number, I just wondered on a point of detail.

No.

The test (according to HMRC) is 91 days or more per tax year on average; as such there is no pro-rating.

For the balance of the tax year on departing the UK only days visited after leaving are taken into account in working out the average.