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Posted Wed, 10 May 2023 22:43:29 GMT by panlondon stav
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

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.

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