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Coming to the UK
If you’re planning on coming to the UK permanently, for short visits or to work long term its important to understand your Tax Residence and Ordinary Residence status and how that is affected by your intentions and actions.If you are planning to move to the UK to build a career as a freelance contractor call us now on 0800 294 4388 or Submit your details and we will get right back to you. We, via our OISC registered immigration partners, may be able to help you with a UK work visa (such as a work permit or HSMP) and discuss your contracting options such as using an Umbrella Company or going into business with a Limited Company
Coming to the UK Permanently of Indefinitely
Tax Resident & Ordinary Resident: If you come to the UK permanently or you plan to remain for more than 3 years you will be considered Tax Resident and Ordinary Resident from the moment you arrive.Coming to the UK for a Short Term Visits
Tax Resident: If you come to the UK for short term visits you will be considered Tax Resident in the UK if:- You spend 183 days or more in the UK in a tax year
- After 4 years of visiting the UK you have averaged 91 days or more in a tax year. You will be treated as a Tax Resident from the fifth year
Ordinary Resident: You will be considered Ordinarily Tax Resident in the UK if you come to the UK regularly and visit an average 91 days or more a tax year
Coming to the UK for a Long Term Visit
Tax Resident: If you come to the UK to work long term you will be considered Tax Resident in the UK from the day you arrive, if you come with the intention of remaining for at least 2 years. You will also be considered Tax Resident if you own or lease accommodation.Ordinary Tax Resident: You will be treated as Ordinary Tax Resident if:
- You intend to stay in the UK for at least 3 years (Ordinary Residence applies from the date you arrive)
- You stay in the UK for 3 years. (Ordinary Residence applies after the 3rd year as before then you intended to stay less than 3 years)
- After you arrive you decide to stay for at least 3 years (Treated as Ordinary Resident from that moment on)
- You buy accommodation in the UK
- You already own accommodation in the UK
- You lease accommodation for 3 years or more
If you dispose of the accommodation within 3 years you may be treated as not ordinary resident for the duration of your stay, so long as you leave the UK within 3 years.
Informing the HM Revenue and Customs of your Intentions
It’s a good idea to let the HM Revenue and Customs know your intentions as soon as you arrive in the UK. To do this you should complete form P86 (Arriving in the UK). By completing this form you help to determine you residency status.Please note that, as an expat visiting the UK, even if you become Tax resident, you may have benefits of ‘Non Domiciled’ status.
