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Posted Fri, 18 Nov 2022 11:51:21 GMT by NoodlesFellini
I am now a French resident and have been spending at least 183 days a year in France but have returned to the UK every now and again. Presently, I am not working either in the UK, nor France as my wife and I have been trying to buy a property and start a business in France. Due to covid-19 and some other reasons, we still don't currently have a property in France. In order to adhere to the rules of French residency under Article 50 (The "Brexit Agreement") I have been house-sitting for no remuneration. When I have returned to the UK I basically do maintenance on the house my wife and I own (she is NOT a French resident or taxpayer). I have sold some small items online, however, any profit on this is WAY under the personal allowance. I do not need to ear money in the sort term as my wife has sufficient income. I do not own a home in France, however intend to early next year but have been staying at other people's houses. In relation to the form Residence, remittance basic etc My question(s) are: re: box 7 - Do I meet the third automatic test in that I am mostly in France during the year and that I do not work when I return to the UK? re: box 9 - Does this refer to just owning a home ? re: box 13 - If selling items online takes time but never more than 1 hours then can I put ZERO in this box? and 14 - Is it acceptable to put zero in this box?
Posted Mon, 21 Nov 2022 18:17:02 GMT by HMRC Admin 18

HMRC are unable to advise you  on your residence status. Please refer to further guidance at:

Residence, Domicile and Remittance Basis Manual

Thank you.


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