Non-resident - UK visiting restrictions?

[SouthLondoner]

Hi there,

I am a UK citizen, resident in Switzerland. I have been in Switzerland 5 full tax years and am in my 6th year now. My question is how much time if any) can I spend in the UK this year and still qualify as non-resident?
My accountant seemed to think it was better if I avoided the UK altogether. Elsewhere I have read 45 days.

As it happens, I only need to spend less than around 10 days in the UK, but can avoid this if necessary.

This year, I am selling some UK property and some shares (that I have owned between 3 and 7 years).

So should I be permanently exiling myself this year or can I visit (and should I look for a new accountant!)

Many thanks

[greybags1]

Re your residence status for 2017/18 - as a start have a read of HMRC's publication RDR3.

Please be aware that from 2015 the rules changed regarding the sale of UK residential property by non UK residents and the reporting of such gains and the payment of any CGT due.

[maths]

As you have been non-UK resident for at least three of the tax years preceding 2017/18 then you are able to spend up to 45 days in the UK yet still retain your non-UK residence status.

Regarding a sale of UK shares UK capital gains tax will be avoided if sold whilst non-resident.

Regarding a sale of UK residential property a non-resident CGT charge will arise on any sale. Typically the CGT charge is restricted to the capital gain arising on or after 6 April 2015 ie market value as at 6 April 2015 is used as the base cost not actual original cost.

[etf]

And note the requirement to file a UK NRCGT return within 30 days of the date of conveyance of your UK properties when they are sold i.e. tell your accountant immediately...don't wait until you send him your UK tax information after the end of the tax year.

KR

etf

www.theexpatriatetaxfactory.com