working remotely for a UK company from the EU and married to a diplomat

Hi, I am employed by a UK company and my wife will move to EU to work for the embassy there. We are both UK citizens. I will also have a diplomatic passport. There is the Vienna Convention article 37. that says i should have the same tax treatment like my wife. My wife will work fully in EU but will be taxed as a uk resident. I understand that there is a minimum number of day that i need to be physically in the UK to maintain my tax residence i the UK. What is the minimum number of days i need to be physically in the UK so any employer will not have issues employing me. There is a good HMRC link with a questionnaire for tax residency outcome but 1 particular question is ambiguous (Do you work in the UK). So it's either 183, 90 or 15 days to be present in the UK to be considered a UK employee from what i can see. But I am confused. Does anyone know what's the minimum number of days to be present in the UK so am tax resident here and also i don't create any issues with for my employer? Thanks very much

Hi,

To be considered tax resident it would be 183 days in the tax year (6/4 -5/4).

If it is less than that you then need to consider other ties, you can find more guidance here -

RDR3: Statutory Residence Test (SRT) notes.

Thank you.

Hi, I am afraid but I think the reply of HMRC Admin 5 is not correct. The partner of a Crown servant (eg diplomat) posted overseas who is accompanying the Crown servant posted overseas shall be treated as being in the United Kingdom if they are in the country where the Crown servant is posted. So, my interpretation is that there are number of days for tax resident.

Hi Julia,
You are not classed as being abroad when posted as a partner of a crown servant:
Please see guidance here: 
Crown servants working abroad
Thank you. 

The page you reference does not mention spouses https://www.gov.uk/guidance/tax-and-national-insurance-for-crown-servants-eu-employees-and-volunteer-development-workers-abroad#crown-servants-working-abroad How can I get official confirmation that a spouse of a crown servant /diplomat will only be taxed in the UK? Does it depend on the host country? We will be stationed in France.

Hi  Alan 

If you are actually living on the base you are still classed as living on UK soil and therefore UK resident. if not on base, then you are living abroad.

Thank you

 

Hi, can you please post a link to legislation/guidance that states that if you are living on a UK base you are regarded as UK resident for tax. The link above only deals with income tax, it does not refer to the point that you are still on UK soil and therefore UK resident for tax (which I assume means all taxes).

Hi Forum
If you are on a UK base outside of the UK, then, in principle, you are not UK resident.  
If you a Crown servant, such as HM armed forces, then as a crown employee, being paid by the UK government, your military earnings are taxable in the UK.  
All other earnings, such as bank interest, dividends would not be taxable as you are not resident in the UK.  
If you are for example the spouse of a person in the military and you have employment on the base, locally or work remotely for a UK employer, then this would be taxable in the country you are in.  
Guidance is available at: Tax for crown servants, EU employees and volunteer workers abroad
Thank you

Thank you for your response. Does that mean that the earlier response posted by HMRC Admin 5 (If you are actually living on the base you are still classed as living on UK soil and therefore UK resident. if not on base, then you are living abroad.) is incorrect? Does it make a difference if the individual in question is living at the UK Embassy rather than an army base?

Hi,
Living at a UK embassy is treated the same - this is UK soil.
Thank you.