Other rules and conditions apply and it is important a record is kept of all dates spent in the UK, the number of workdays spent in the UK and dates spent in every other country. If you have been UK resident in any one of the past three years and have at least three “ties” to the UK you should also keep a record of the number of days passing through the UK (i.e. flying in for a connecting flight).

“Ties to the UK”

A tie to the UK is if you have

1             Available accommodation (if your home is let, unless you are still entitled to use it at any time during the tax year, this is not available), but if you have use of your home or a close relative’s (parent, grandparent, sibling, child or grandchild) home for a continuous period of more than 91 days and spend more than 1 night (if it is your home) or 16 nights if it is a relative’s home, in the tax year this would be considered available accommodation.

2              A family tie – a UK resident wife or civil partner or partner (unless separated under court, deed or permanently) or a child under 18 (unless you see the child for less than 60 days in a tax year).

3              A work tie – If you work for more than 3 hours a day in the UK for an aggregate of at least 40 days in a tax year.

4              90 day tie – if you have spent more than 90 days in the UK in either or both of the previous 2 tax years. If you were UK resident for the previous 2 tax years this will apply, when you have been non-resident for 3 years this should not.

5              Country tie – If you were present in the UK at midnight for more days than you were present in any other country in a tax year you will have a UK tie. If you were present in the UK and another country for an equal number of days and both were greater than any other country, you will have a UK tie.

It is unlikely the Revenue will challenge your non-residency claim when you leave the UK but they could challenge you on your return some years down the line. It is therefore important you keep all relevant documentation, and records, indefinitely.

Please also see Non-Residents


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