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Old 25.03.2012, 00:01
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Days allowed back in uk as non resident living in Switzerland

Can anyone tell me how many days you are allowed back in Uk per year as non resident?
Does the allowance include weekends?
Or just week days ( business ) ?
And can u send money home to pay mortgage etcetc for ur family without penalty ?
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Old 25.03.2012, 00:51
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Re: Days allowed back in uk as non resident living in Switzerland

Google is your friend ... google it!


But, basically you should try to have less than 91 days in the UK each year. Days of arrival and departure count.
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Old 25.03.2012, 10:57
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Re: Days allowed back in uk as non resident living in Switzerland

Not sure if the new statutary defination has come into law yet, under the old regime you probably have not 'left ' the UK for settled purpose so would be liable to UK taxes on your world wide income


The number of days you can spend in the UK without becoming a UK tax resident is then dependent on how many of five other factors apply to you.


A day in the UK will be any day when you are physically present at midnight.


Under the proposals, if you have left the UK you can never be UK tax resident if you spend less than 10 days in the UK in a UK tax year even though you may have a home there, or a family, or whatever.

On the other hand, if you spend more than 9 days in the UK and have your only home in the UK (and no other home outside of the UK) you will be a UK tax resident.


If you work full time in the UK (more than nine months continuously and not more than 25% of the duties performed outside of the UK) you will be classed as UK tax resident. Note that the nine months can straddle two UK tax years; it is not nine months per tax year.


Otherwise, to determine your tax residence, you need to see how many of the other “connecting factors” apply to you. These are:


1. Family – if you have a spouse/civil partner and/or children aged under 18 who are tax resident in the UK.


2. Accommodation – residential property accessible to you to be used as a place of residence and used as so by yourself or your family in the year.


3. Substantive employment – if you work in the UK for 40 or more days in a tax year.


4. UK presence in previous years – if you have been UK resident for more than 90 days in either of the previous two UK tax years.


5. More time spent in the UK in the tax year than any other single country


The above factors are all subject to their own specific criteria.


If only one factor applies, you can spend up to 119 days in the UK without becoming UK tax resident.


If no more than two factors apply, you can spend up to 89 days.


If no more than three factors apply you can spend up to 44 days.


If four or more factors apply you can spend no more than 9 days.
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Old 25.03.2012, 13:55
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Re: Days allowed back in uk as non resident living in Switzerland

I'm not sure all of the above is accurate and would advise the OP to read the Revenues HMRC6 publication.

Fatmanfilms, do you have a link for the stuff on the different number of days ... i.e. "The above factors are all subject to their own specific criteria. ..... "

Having read some of the expert views on HMRC6 I can say that my coment on days of arrival and departure was wrong and fatmanfilms was quite correct with "
A day in the UK will be any day when you are physically present at midnight.". However he was wrong with item 4 which is:

“If after three complete tax years, a pattern has emerged that these visits total more than 91 days on average and your visits continue, then you will become resident and ordinarily resident in the UK from the start of the next tax year.”

So my advice is to read the HMRC publication HMRC6 and (or) the expert interpretation of it. There is a lot out there!

W
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Old 25.03.2012, 14:07
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Re: Days allowed back in uk as non resident living in Switzerland

Quote:
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I'm not sure all of the above is accurate and would advise the OP to read the Revenues HMRC6 publication.

Fatmanfilms, do you have a link for the stuff on the different number of days ... i.e. "The above factors are all subject to their own specific criteria. ..... "

Having read some of the expert views on HMRC6 I can say that my coment on days of arrival and departure was wrong and fatmanfilms was quite correct with "
A day in the UK will be any day when you are physically present at midnight.". However he was wrong with item 4 which is:

“If after three complete tax years, a pattern has emerged that these visits total more than 91 days on average and your visits continue, then you will become resident and ordinarily resident in the UK from the start of the next tax year.”

So my advice is to read the HMRC publication HMRC6 and (or) the expert interpretation of it. There is a lot out there!

W
What I wrote was the proposed new legistration, which I see has been delayed & will start from the next tax year.
http://www.hm-treasury.gov.uk/consul...dence_test.htm

http://www.hm-treasury.gov.uk/d/cons..._residence.pdf

Bear in mind HMRC6 is not binding in law, as no Statutary definition on residence exists at present, it's just an interpritation which could be over ruled.
http://www.hmrc.gov.uk/cnr/hmrc6.pdf

You might want to read the Gains-Cooper case
http://www.taxbar.com/documents/GainesCooper_chdiv.pdf

Last edited by fatmanfilms; 25.03.2012 at 14:27. Reason: added gains-Cooper link
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