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Where Taxpayers and Advisers Meet

90 day rule

Cheeko
Posts:1
Joined:Tue Nov 27, 2018 9:58 pm
90 day rule

Postby Cheeko » Tue Nov 27, 2018 10:02 pm

What year was the taxation days reduced from 183 to 90 days

AGoodman
Posts:1738
Joined:Fri May 16, 2014 3:47 pm

Re: 90 day rule

Postby AGoodman » Wed Nov 28, 2018 12:00 pm

The statutory test came in from 2013/14 but it was never just a 183 day test and it isn't 90 days now. The current position is set out at length in RDR3

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

Re: 90 day rule

Postby maths » Wed Nov 28, 2018 1:41 pm

The only relevance of 90 days relates to the non-resident CGT charge and a requirement to spend at least 90 days in a property for it to qualify as a residence.

91 days is relevant to the second automatic residence test for SRT purposes.


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