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Where Taxpayers and Advisers Meet

Number of days allowed to visit UK?

Posts: 68
Joined: Wed Aug 06, 2008 3:24 pm

Number of days allowed to visit UK?

Postby bubu » Sun May 05, 2019 4:35 am


I am confused about how many days one is permitted to be in the UK without forfeiting their non-residence for tax purposes status.

I have lived overseas since 2011 and therefore been non-resident in the UK. In 2018/2019, I spent over 183 days in the UK, as I stopped my full-time employment abroad. I didn't work at all in the UK for the 6 or 7 months I was there, as I INTENDED to return to find employment overseas and work overseas, which I have done, returning to the Far East in December 2018.

My question is, in the current tax year, how many days can I visit the UK for a holiday to visit my elderly parents?

I heard there is a 16 days rule, but also a 30 day rule and also a 46 day rule for continuous stay at one sitting. I am confused which number of days applies to me considering my previous and continuous non-residence in the UK, apart from becoming UK resident for tax purposes again for 2018/2019. I spent 6.5 months in the UK, from May 2018 to December 2018, before returning to work full-time overseas again, thus making me non-resident for tax purposes in the UK again, as far as I believe anyway.

Btw, does INTENTION count for anything, considering I did not work in the UK when I was there and I intended and did actually return to do the same work overseas, albeit for a different employer here?

Thank you very much in advance for your input.

Posts: 7895
Joined: Wed Aug 06, 2008 3:25 pm

Re: Number of days allowed to visit UK?

Postby maths » Sun May 05, 2019 11:42 am

As you were resident in 18/19 then for 19/20 you are classified as a so-called "leaver".

As it seems you will qualify for "full time work overseas" after leaving in December 2018 then for 19/20 you can retain non-UK residence if the number of midnights spent in the UK is fewer than 91. However, you also need to satisfy the other conditions which include a minimum number of hours worked overseas and avoiding significant breaks (31 days on none of these days is more than 3 hours work overseas carried out).

if the full time work overseas test is not satisfied then number of midnights which can be spent in the UK is fewer than 16 or under the Sufficient Ties test the maximum number of midnights may be as few as 15.

Posts: 68
Joined: Wed Aug 06, 2008 3:24 pm

Re: Number of days allowed to visit UK?

Postby bubu » Sat May 11, 2019 5:41 am

Thanks for the reply maths. I work for an overseas employer, therefore, none of my work is in the UK. I haven't worked in the UK since 2011. Even last year when I left my overseas employment and returned to the UK for 6.5 months, I did not work at all.

Since December 2018 I returned to work overseas. IF I remain overseas in full-time employment for 2019/2020, does that mean that I may stay in the UK for up to 91 days for a holiday, but that each period of stay must less than 30 days? So, that basically means 3 visits per year of 30 days? Is that right?

Ofcourse, I take it that if I leave my verseas employment before April 6th 2020, then the number if days I spend on holiday in the UK becomes irrelevant as I would have failed to become non-resident as I will not have completed a full tax year in full-time employment abroad, is that correct?

Finally, my tax return has arrived at my UK address, but as I didn't work for the 6.5 months in the UK last year when I was back, do I need to inform HMRC to send me additional pages, namely, Foreign and also Employment pages? I cannot claim split-year twice so I would need to declare my overseas income for December 2018 to April 2019 on the Foreign page on my tax return I think? Re: the Employment pages, I didn't not work at all in the UK when I was there, so do I still need to ask for and complete the Employment pages?

Many thanks.

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