UK non resident - work in UK

[zeroed]

A young UK domiciled archaeologist left UK for an indefinite period in January 2009, and has since lived in USA (his girlfriend's home) or the Middle East where he has worked as an archaeologist. He has made short visits to UK (2009/10 - 39 days, 2010/11- 49 days) to visit family and friends. In 2011/12 he visited UK twice - for 17 and 55 days. During the 55 days he got married to his US girlfriend but also spent 21 days doing some archaeology work in UK for which he was paid £2640. He also worked in Qatar during 2011/12. Does working these 21 days in UK prejudice his non resident status, or can he simply be taxed only on the earnings from this UK work. Any guidance would be appreciated.

[SamsTax]

As long as this person is not in the UK for then 183 days in a year then they cannot be considered resident.

As for the income, the tax attributable should go to country of source.

i would suggest doing an one off Individual return for this income

[DavidTreitel]

He doubtless has to file in the United States for 2012 so should take US tax advice as well as UK.

david.treitel@americantaxreturns.co.uk

[zeroed]

Many thanks for your help.