Non UK National & Dubai Resident

Hi, as the title suggests, I am a Dubai Resident, and am not a UK national. I do not expect to have any significant UK ties as a result. How many days can I spend in the UK without becoming liable for tax there? I note that the UK has a double tax treaty with the UAE. Based on the above, I would expect that the limit would be 183 days? It is not clear online and I note that it can be less if someone is from the UK or has ties (but this isn't the case for me). Thank you

Hi,
There are other factors to take into account. please refer to guidance at:
RDR3: Statutory Residence Test (SRT) notes
Thank you.

Hi. Thank you for your reply. What 'day amount' would take precedence between the Double Tax Treaty and the Statutory Residence Test? The Double Tax Treaty states: "... remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; ..."

Hi,
Whatever country you are in at midnight counts as a day there to form part of the 183 days in the UK tax year.
Thank you.

Hi So are you saying that if I spend less than 183 days in the UK, I will not be taxable on my UAE income? Thanks

Hi If you are not UK resident then you are only taxable on any foreign income received in the UK part of the year unless you are opting for the remittance basis Thank you

Hi. So as per my first post in this thread, as a Dubai Tax Resident and non UK domicile whose only income is from the Dubai employment, and in direct reply to your most recent post, do I use the 183 days limit in the Double Tax Treaty as the day limit when determining if I am also UK tax resident or is it the UK Statutory Residence Test? Thanks

Hi,

It is the Statutory Residence Test. You can see guidance here:

RDRM11040 - Residence: The SRT

Thank you.

Hi So as a UAE resident and non UK domicile, what happens if I spent 150 days in UAE, and I spend 95 days in the UK (with SRT Sufficient Ties indicating 90 Days Limit), would all of my tax for that year be due in UK even though I am UAE resident and spent more time there? Thanks

Hi Tom,
If you meet the criteria to be tax resident in the UK for the whole tax year, you would need to consider split year treatment.
If it does apply, you would only declare your UK income in the tax year and any foreign income while resident in the UK.
If split year treatment does not apply, you would declare your world wide income for the whole tax year and claim a foreign tax credit of up to 100% of the foreign tax paid.
The statutory residence guidance and tests at RDR3, will help you determine your UK tax residence position.
RDR3: Statutory Residence Test (SRT) notest
Thank you.