Tax residence: day counting

Day counting 

 It is very important for those who have “left” the UK for tax reasons but who intend to visit regularly to  keep a count of the number of days they spend in the UK, particularly under the 4 year averaging rules.  For this purpose:

•  A day at the end (that is midnight) of which a person is present in the UK counts as a day of presence in the UK.
•  Days spent in the UK due to exceptional circumstances beyond a person’s control can be disregarded.  However, this will not apply if the days spent in the UK in a tax year, including those spent because of exceptional circumstances are 183 days or more.
•  Days spent travelling between two foreign countries via the UK do not count but the exemption will not apply if the person attends a business meeting in the UK, visits a property he owns or arranges to meet people socially or attend social activities.  

RKG Consulting will be pleased to assist clients with advance planning for their visits to the UK so that their “non-residency” position is not compromised.