Moving abroad in late April - Third AOT?

[solidgk]

Hi all

I am moving from the UK to Dubai for work, but probably won't be able to move until mid - late April. As such, I won't be able to start the tax year there.

If I move in mid April, however, and stay there until past April 2019, would I be considered UK non-resident for the 18/19 tax year?

One person has told me no, as I will be in the UK from April 6 - April 25 (for example).

Another person has told me yes, as I will quality for the Third AOT, as I am moving over to Dubai before working in the UK for <31 days.

I am hoping the second person was correct! Reading the gov.uk guidelines it certainly seems so...

Thanks all

[etf]

I received a response from HMRC's technical team confirming someone leaving the UK for overseas employment on 30 April 2014 could potentially qualify as non-UK resident for 2014/15 under the 3rd AOT. 'There is no requirement for an individual to be employed overseas throughout the whole of the UK tax year'. You just need to ensure you meet each of the component parts of the 3rd AOT.

KR

etf

www.theexpatriatetaxfactory.com

[maths]

Leaving after 6 April 2018 does not preclude non-residence for the 2018-19 tax year.

If you work overseas for most of that tax year you should in principle be able to satisfy the third automatic overseas test.

You first advisor is out of date.

On the basis you will be non-resident for 2018/19 split year treatment doesn't apply; so non-residence would effectively be from 6 April 2018.