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Where Taxpayers and Advisers Meet

Residence position

Joined:Wed Aug 06, 2008 3:53 pm

Postby Herbs16 » Wed Jan 23, 2008 1:37 am

If you are employed by a uk company and are based in afghanistan for 2006/2007 tax year and only spent 88 days in the uk that year.
Does anyone know the residence position and the liability to uk tax? He will be in afghanistan for another year then return to the uk.
For 2005/2006 he was uk resident.
Hope someone can advise.

Joined:Wed Aug 06, 2008 4:04 pm

Postby atwtaxation » Thu Jan 31, 2008 3:37 am

Hi Herbs16,

HowÂ’s it going?

If you leave the UK to work full time abroad under a contract of employment, you are treated as non-resident and not ordinary resident if you observe (i) the 183 and 91 day conditions and (ii) your absence lasts for a whole tax year. You are treated as NR / NOR from the date of departure.

IÂ’d be slightly worried that he was so close to the 91 day but this just means care is necessary.

Hope this helps


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