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Where Taxpayers and Advisers Meet

EU citizen left UK in 05; return as not ordinarily resident?

rr296
Posts:15
Joined:Thu Sep 24, 2009 10:19 pm
EU citizen left UK in 05; return as not ordinarily resident?

Postby rr296 » Thu Sep 24, 2009 10:27 pm

I am a EU citizen who was resident in the UK from July 2000 through August 2005. At the time, I came with the intention of staying between 2 to 3 years and thus acquired "resident but not ordinarily resident" status which subsequently reverted to "resident and ordinarily resident" after I ended up staying for more than 3 years in the UK.

In Sep 05, I moved away from the UK (and outside the EU) and have remained almost entirely outside until now. I am currently looking at returning to the UK and was wondering whether I will be able to once again claim "resident but not ordinarily resident" if I arrive with the intention of only staying 2-3 years.

In other words, are there any restrictions on becoming "not ordinarily resident" for a 2nd time if one has been resident outside the UK for more than one full tax year?

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

Re: EU citizen left UK in 05; return as not ordinarily resident?

Postby maths » Fri Sep 25, 2009 8:25 pm

It should be possible on your return to the UK to avoid, at least initially, becoming ordinarily resident from the date of your arrival.

Absence from the UK (ie non-UK resident for atl east 3 years) generally advisable; absence for 1 year unlikely to be sufficient.


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