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Posted Sun, 01 Oct 2023 17:22:23 GMT by
Hello, I was staying in the UK under Ukraine Visa programme (Sponsorship Scheme) and got my BRP in May 2023. Since then I've physically been in the UK for approx. 130 days, and now I have to leave the country for next 3 months, which puts me under 183 days in current financial year according to Statutory Residence Test: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3#application-of-the-srt-to-deceased-persons My self-assessment points that I don't have tax residency in the UK: - I have never received an income in the UK. - Never been in the UK for 183+ days. - Never stayed for 91+ consecutive days at my sponsor's place or any other accommodation in the UK. - Never been UK tax resident before. - Have no family tie in the UK. Am I correct in my self-assessment? How shall I prove it once I am back to the UK next year (or shall I prove it before I leave my sponsor place and go abroad)? Thank you very much, Best regards
Posted Thu, 05 Oct 2023 15:26:40 GMT by HMRC Admin 25 Response
Hi kotek,
HMRC are unable to advise you of your residence as it is for you to determine based on the guidance available.
Please refer to:
RDR3 Statutory Residence Test
And use the online checker at:
Tax on foreign income
Thank you. 

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