where do I need to pay tax?

Hello, I feel like I‘m in a really difficult situation in my life and I don’t know what to do. I am a austrian citizen, I pay my taxes in austria as my company is in austria. My partner is british and we have a child together, he currently isn’t earning any money and went back to university but of course he wants to see his daughter so I fly out a lot of times during tje year to the UK probably I am 5 months on the uk per year. I don’t earn money in the UK neithet do I have a british bank account. Obviously my partner wants me to move to UK but I want to live in Austria where my business is so now I am wondering where do I need to pay tax? what happens when I stay in the UK for longer than 6 months per year? - no income in the uk will I still need to pay tax in the UK?

Hi,

If you stay too long in the UK, you will become tax resident. This means that you would be taxable on your worldwide income in the UK, on the 'arising basis', which would be declared on a Self Assessment tax return.  

You may also have the option of claiming the remittance basis of tax, where you would declare your income, and, or capital gains brought into the UK and pay tax on that.  

You should review the guidance on statutory residence and take the residency test to determine your residency position. This will allow you to work out how many days you can be in the UK and be considered not tax resident. You can see guidance, and take the tests here:

RDR3 Statutory Residence Test

You should review the guidance on the remittance basis, to work out if this is an option.  

Residence, domicile and the remittance basis: RDR1

Thank you;