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Where Taxpayers and Advisers Meet

Tax return - residency enquiry

bubu
Posts:71
Joined:Wed Aug 06, 2008 3:24 pm
Tax return - residency enquiry

Postby bubu » Wed Jun 15, 2016 5:29 am

Hello,

I have lived overseas for the past four years and have been non-resident in the UK for the past three plus years.

I usually go home annually for several weeks, but last year I spent several months, but still under 91 days in the UK. In this time I wasn't working for my overseas company and didn't do any work in the UK either. It was just a extended break and I returned and still work for the same overseas company now.

I complete tax returns and am wondering if I will still be treated as non resident? I ask because I wasn't working for my overseas company for over 80 days and was on holiday in the UK on an extended break.

Also, I meet the criteria for the third automatic overseas test, so I put 'x' in the box.

I think I will retain my non residency, however, box 14 on tax return page RR1 asks me for the number of days I worked 3 hours or more overseas, and after taking into account my extended break, this will be substantially lower than in previous years. Speaking of box 14, do I even need to complete it, as I didn't need to fill box 2 and I think they are related?

Any information greatly appreciated.

Many thanks.

RMC
Posts:435
Joined:Wed Aug 06, 2008 3:35 pm

Re: Tax return - residency enquiry

Postby RMC » Fri Jun 17, 2016 8:15 am

If you did not work anywhere, the suspicion will be that you work illegally. How did support yourself (and your family)?

bubu
Posts:71
Joined:Wed Aug 06, 2008 3:24 pm

Re: Tax return - residency enquiry

Postby bubu » Fri Jun 17, 2016 5:14 pm

I have completed tax returns for the past ten years and HMRC are aware I live and work overseas. There should be no suspicion of working illegally....

I just want to know if my extended 80 days holiday in the UK will affect my non residence status as per my original message?

Cheers

bd6759
Posts:4267
Joined:Sat Feb 01, 2014 3:26 pm

Re: Tax return - residency enquiry

Postby bd6759 » Sat Jun 18, 2016 10:23 am

It shouldn't, but you need to go through the statutory residence tests to make sure.

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

Re: Tax return - residency enquiry

Postby maths » Mon Jun 20, 2016 9:58 am

Difficult to see how you satisfy the third automatic overseas test.

If you didn't work for 80 or so days in the tax year how did you achieve an average of 35 hours or more per 7 days?

Also a significant break occurs if there are over 31 days or more and none of them is a day on which more than 3 hours overseas work is carried out (unless on leave).


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