Last Friday, Mark Harper, the immigration minister, announced changes which generally ease visa rules from 1st October 2013. Some of the key changes are: Removal of the English language requirement for intra-company transferees. Tourists and business visitors are allowed to do some study where it is not the main purpose of their visit. Share ownership […]
Strictly, you are UK tax resident for the whole of a tax year when you are UK resident for any part of it. But, if you leave or come to the UK partway through a tax year, HMRC operates a concession under which the year may be split (Extra-Statutory Concession A11).
While you will always be classed as UK resident if you are in the country for 183 days or more during a tax year, avoiding the 183 day threshold, and even avoiding the 90 days / year averaged over 4 years threshold, is not enough to prove non-residence.
If you are thinking about (1) Coming to the UK to work as professional Contractor, OR (2) Planning to work as a professional Contractor abroad, you need to know how UK Tax Residence and Domicile will affect what you pay.