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Posted Wed, 10 May 2023 22:43:29 GMT by
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
Posted Wed, 17 May 2023 14:21:39 GMT by HMRC Admin 5
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.
Posted Fri, 23 Feb 2024 18:05:42 GMT by Julia
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.
Posted Thu, 29 Feb 2024 11:27:01 GMT by HMRC Admin 25
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. 

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