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Posted Thu, 21 Mar 2024 09:40:32 GMT by Tom
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
Posted Tue, 26 Mar 2024 09:23:39 GMT by HMRC Admin 8
Hi,
There are other factors to take into account. please refer to guidance at:
RDR3: Statutory Residence Test (SRT) notes
Thank you.
Posted Mon, 06 May 2024 13:24:55 GMT by Tom
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; ..."

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