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 […]
Category Archives: Residence & Domicile
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 day-counting alone may not disprove UK tax residence, it is certainly important for anyone who wants to be considered non-resident for tax purposes.
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 a foreign national and you are coming to the UK to work on Contracts it is important to understand how the UK Taxation System will affect you if you.
If you are a UK National (and are UK Domiciled) it is important to understand how the UK Taxation System will affect you if you are considering leaving the UK / working abroad.
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.