I issued a P85 to IR in June 2004 with the intention of emigrating. 2005/06 will be my first full tax year outside UK – having left almost 2 years ago.
I have been offered a short term contract in the UK during 2006/07 which will involve me being back in the UK for over 183 days.
I don’t have immediate family and don’t own property in the UK – I have to stay in hotels for the purposes of my work.
1. If my intention is only to come back for this contract and then leave again afterwards – could I still claim to be not ordinarily resident – even though I’d be resident in 06/07?
2. What would be the implications of coming back i.e. would I have to re-submit old tax returns with my overseas earnings made while I was outside UK?
Many Thanks














