Income from UK employer while non-resident

[ukusnondom]

In 2013-14 I became non-resident (split year due to Case 1). In 2014-15 I was non-resident (third automatic overseas test). Even though I am currently UK non-resident, I continue to be paid from the UK payroll while working in another country.

In 2015-16, I will continue to be non-resident (working overseas and spending fewer than 16 days in the UK). However, I will attend a conference in the UK. Is the income received during that time taxable in the UK? If so, do I take 1/365th or 1/260th (i.e. only counting work days, excluding weekends) of my annual salary per day spent working in the UK?

(The income will be well within my personal allowance but I'm not sure if it's taxable in the UK.)

[nikkisizer]

Hello ukusnondom,

As you will be in the UK for less than 16 days during the current tax year (2015/16) your income received during your attendance at the conference will not be taxable in the UK.

If you need any further assistance please do not hesitate to contact me.

[maths]

As you will be in the UK for less than 16 days during the current tax year (2015/16) your income received during your attendance at the conference will not be taxable in the UK.

Under domestic UK law or a double tax treaty or neither?

[bd6759]

Probably under UK Law. Attendance at a conference is probably incidental to the overseas duties. As long as he does no other "real" work when he is here.

[maths]

The "16 day" reference is, I assume, a reference to the first automatic overseas test of non-residence.

However, absent a DTA, this of itself does not preclude work in the UK from being subject to UK income tax.

Absent a DTA, avoidance of a UK income tax charge requires any UK work to be of an incidental nature or HMRC Press Release of April 2011 applies.