Non-residency rules changed with effect from April 2013. It is not simply a case of being in the UK for less than 91 days in a tax year and from April 2013 spending more than 15 days in the UK in a tax year could mean a loss of non-residency status for some.

There are too many conditions to list here and everyone’s circumstances will be different. Professional advice is essential.

Importantly you must;

  be non-resident for at least one full UK tax year.

  be employed overseas under a “full time” employment contract, full time self-employed or moved to live overseas and cut ties with the UK.

Changing jobs whilst non-resident could jeopardise a non-residency claim.

Returning frequently to the UK, even if only for a couple of days at a time, could also put a non-residency claim at risk.

Certain employments, including Crown Agents and mariners who voyages begin or end in the UK, are specifically excluded for conclusive non-residency claims and these are assessed individually.

Meridian Taxation assists on all matters relating to non-residency and can provide advice on your your individual circumstances.

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