My wife has been a UK non resident, living in Germany, since 2012/13 and has worked full time up until July 2015 when she took a sabbatical from her job.
For tax year 2015/16 she doesn't meet any of the automatic overseas tests - she fails on the third test due to working insufficient hours (April to July employed and then on her sabbatical). She does not meet any of the automatic UK tests and has zero sufficient ties.
Where does that leave her? Is she considered a non resident still, despite failing the sufficient hours test for the 3rd overseas test??
Any guidance greatly appreciated.....
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