The fact pattern is this:
- I am not British but have Permanent Residency in UK
- I left the UK end of July 2016, so for the tax year was only residing in UK for 117 days (April 26 days + full month of May, June & July)
- I was employed in the UK during that time, but was on sabbatical prior to being on maternity leave, so although employed, hadn't worked for the previous calendar year up to the date we left the UK
- My income is from my employment (sabbatical + maternity pay) plus rental from our UK property (separate property to the one we lived in, and owned and rented out for the whole tax year in question)
I fail the automatic UK test as had < 183 days in UK
I fail the three automatic overseas tests
I then move on to the second automatic UK test, where
- I did have a UK home for at least 30 days and 30 or more days fall in the tax year, so I have a qualifying UK home.
- There is a period of at least 91 consecutive days, 30 in the tax year, when we had a qualifying UK home and no overseas home (April - July 2016)
However, if I read page 18 of the guidance (https://www.gov.uk/government/uploads/s ... 078500.pdf) then I would fail the 'permitted amount of time' as I left the UK and I rented a house in Malaysia for August 2016 to present day, which would mean I spent more than 30 days in the tax year in an overseas home.
I need some advice if my analysis is correct, and I should be UK Resident based on the above? I've tried to consult an accountant (3 local firms who we used before when I was in UK) but they can't advise on residency, and also spoke to HMRC who, although I am using their guidelines, cannot discuss it with me.