This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Non resident/resident? Sufficient Ties Test = 0 HELP

JL44
Posts:1
Joined:Mon Jan 30, 2017 2:31 pm
Non resident/resident? Sufficient Ties Test = 0 HELP

Postby JL44 » Mon Jan 30, 2017 2:47 pm

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.....

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Non resident/resident? Sufficient Ties Test = 0 HELP

Postby maths » Fri Feb 03, 2017 5:18 pm

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.
Then she is treated as non-resident.


Return to “International Tax”

cron