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Posted Tue, 12 Apr 2022 12:41:04 GMT by Rock
There are no hard border/ immigration counter between North and South Ireland. In terms of tax residency, I need to calculate the number of days I spent in UK. I want to proof that I am a Non UK resident. 2 Questions: 1) If I drive my car from N Ireland to S Ireland, without any stamps on my passport, how can I proof to HMRC that I have left UK? 2) HMRC has a "midnight rule": how to proof to HMRC that at midnight time I am in S Ireland?
Posted Wed, 13 Apr 2022 10:41:35 GMT by HMRC Admin 26
Hi,

You would determine your own tax residency by completing the online Statutory Residency Test. 
This test is a self service and does not ask for any evidence such as a stamped passport. 

More information on days spent in the UK is included in the following guidance :

RDR3 Statutory Residence Test


Thank you.
Posted Thu, 14 Apr 2022 11:50:58 GMT by Rock
Hi, thanks for the reply. Let me clarify the number of days/ UK residency question. I live in USA. If I fly to Belfast for holiday, and then drive a rental car to Dublin. In HMRC's point of view, am I still staying in Belfast such that I will become a UK resident to number of days i stayed? Am I responsible to proof that I am not in UK? Or is it HMRC's responsibility to look for evidence to proof that I am in UK? I understand the "RDR3 Statutory Residence Test" wont ask for any evidence. But if HMRC catch me, I need to defend myself. So i want to know what proof is solid enough to demonstrate that I am not present in UK. For example, if I buy something in Dublin with my credit card, is this evidence strong enough? I have alresady studied the links and all residency tests, but that didnt really cover my questions. Pls do not reply me with anymore links in the UK government website, thanks a lot!
Posted Wed, 20 Apr 2022 08:05:33 GMT by HMRC Admin 19
Hi,

If HMRC opened an enquiry on your residence claim, we would expect you to provide documentary evidence to support your claim. Examples of such evidence would be receipts/invoices relating to car rental, accommodation, retail and dining expenditure, in conjunction with a detailed work diary.

An HMRC link regarding record keeping that you may find helpful is provided below.                                                                

RDRM12900 - Residence: The SRT: Record keeping: Contents

Thank you. 

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