Hello,
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.
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