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Posted Tue, 01 Aug 2023 07:22:30 GMT by
I am a new immigrant from Hong Kong using the BNO visa. I am non UK-domiciled. I am currently working for an Airline in Hong Kong and I will keep my job in the future. My monthly salary will be credited into my bank account in Hong Kong. In order to keep my job, my day spent in Hong Kong will be more than that in the UK. My family will move to the UK and live here. I have tried to work out my resident status using the SRT. I do not meet any of the automatic overseas tests nor the automatic UK tests. I have got the following plan for the coming few tax years: 2023/2024: 2 ties (family tie, accommodation tie) with day spent in UK < 90 2024/2025: 2 ties (family tie, accommodation tie) with day spent in UK > 90 but < 120 2025/2026: 3 ties (family tie, accommodation tie, 90 day tie) with day spent in UK < 90 2026/2027: 3 ties (family tie, accommodation tie, 90 day tie) with day spent in UK < 90 2027/2028: 2 ties (family tie, accommodation tie) with day spent in UK > 90 but < 120 2028/2029: 3 ties (family tie, accommodation tie, 90 day tie) with day spent in UK > 120 2029/2030: 3 ties (family tie, accommodation tie, 90 day tie) with day spent in UK > 120 2030/2031: 3 ties (family tie, accommodation tie, 90 day tie) with day spent in UK > 120 2031/2032: 3 ties (family tie, accommodation tie, 90 day tie) with day spent in UK < 45 Then according to the sufficient ties test, I should be a non-UK resident in tax year 2023/2024 until 2027/2028. Then become UK resident for 2028/2029 to 2030/2031. And then become a non-UK resident again in 2031/2032. Here are my questions: 1. Given the scenario above, is my understanding regarding resident status correct? 2. For those non-UK resident years, Do I have to pay tax on UK income only? And pay no tax on the oversea income even if I remit those into UK? 3. For those UK resident years, am I eligible to claim overseas workday relief? Thank you
Posted Fri, 04 Aug 2023 13:57:10 GMT by HMRC Admin 25 Response
Hi CCD,
We cannot comment on future events as legislation or your plans may change.
Also the position regarding your residence status is for you to confirm based on the guidance available.
Thank you. 


 

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