I am hoping someone can help me clarify a few things in relation to working abroad, as I am now away from the UK as expat for the first time.
So the international company I work for in the UK transferred me to a new assignment abroad from December 2021. Although my family still live in (property bought in my name) the UK, I am considered (by contract) to be resident in the host country where I am registered for tax and provided accommodation by the Company. Between Dec 2021 (when I started new assignment) and 5th April 2022 (end of 2021/22 tax year), I visited my family and spent 19 days in the UK. From 6th April 2022 - 5th April 2023, I plan to spend less than 90days in the UK.
Here are my questions:
1. Will I be considered UK resident for the full 2021/22 tax year or just a part (limited by new assignment from Dec 2021)?
2. Will the income I earned abroad between Dec 2021 - 5th April 2022 be subject to UK tax?
3. Given my family situation (they all still live in the UK) and the plan I have to visit them for less than 90days in 2022/23 tax year and beyond, will this arrangement sufficiently qualify me as non-UK resident in current tax year and beyond?
4. My Company paid (pro-rata) bonus for Jan-Nov 2021 activities at the end of April 2022; obviously net of PAYE tax deducted at payroll. Would this payment have any bearing on my ability to be considered non-UK tax resident for the the whole of 2022/23 tax year?
5. We (my family) plan to move up the property ladder later this year; preferred plan is to sell our current family home/property and then purchase another, with the alternative being to do a part exchange. What are the pros and cons of either? In addition, is this transaction likely to bring me into the UK tax net even though I will not be in the UK for up to 90days in the current tax year? Would it matter if the property is purchased solely in my name, in my spouse's name or both our names?
Would appreciate your thoughts and advice, good people.