90 day tie

Hi, I would like a clear definition of the 90 day tie. It is stated: “The individual will have a 90 day tie for the tax year if they have spent more than 90 days in the UK in either or both of the previous 2 tax years immediately before the year under consideration.” How is this 90day period defined? Is it 90 days per year, over the previous 2 tax year periods? OR, is it 90 days total, across the previous 2 years

Hi.

It is 90 days in a tax year and it can be either of the 2 previous years.

Thank you.

Thanks for the reply, I would just like to clarify... The 90 day tie has a 2 year (tax year) look back, so the 90 day tie only considers the 2 tax years prior ones current tax year, after those 2 tax years. In the HMRC Admin 19 reply above, it states; "It is 90 days in a tax year and it can be either of the 2 previous years.", I would like to confirm where it states '90 days in either or both' (in my previous question), that this implies that one would have a 90 day tie IF, #1 in the previous 2 tax years, if one spent greater than 90 days in year 1 and greater than 90 days in year 2, OR #2 if they spent greater than 90 days in the UK in just one of those years? Please provide a layman's explanation. In my case, I had spent greater than 90 days in the UK for the 2021-2022 tax year (I was a UK tax resident), I left the UK in 2021. I spent equal to/less than 90 days (actually =

Hi HMRC1234,
It can be either year eg, 85 days in year 1 and 5 days in year 2.
As long as you have spent at least 90 days within the last 2 tax years.
Thank you. 
 

Thanks for your reply, So when considering the 90 day tie, it's a maximum of 90 days in a 2 year period. If I spend more than 90 days in the uk in 2 consecutive years, then I am considered to have a 90 day tie? As Admin 25 says, it can be a mix of days over the 2 previous years, but I must stay at or below 90 days total to avoid having a 90 day tie.

Hi HMRC1234,
That is correct.
Thank you.
 

Do days in the UK classed as 'for exceptional circumstances' count towards this 90 day tie?

Hi HMRC1234,
Yes, as you are still in the UK.
Thank you. 

Hi, With regards to days classed as 'exceptional circumstance' , if they are considered as 'included' towards the 90 day time, what else are they counted for? And importantly, what don't these days (days classed 'exceptional circumstances') count towards? https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm13220 This page states; "The following parts of the SRT allow for days attributable to exceptional circumstances to be discounted:" Underneath this statement, it lists several items, and also this line below, regarding the 90 day tie; "90 day tie (RDRM11570) – an individual spends more than 90 days in the UK in the previous tax year, or the one before that" To me, that states that days attributable to exceptional circumstances are discounted (or can be ignored) from days which count towards the 90 day tie. Am I missing something here, or am I interpreting this incorrectly?

Hi,

Days spent in the UK may be ignored if the individual’s presence in the UK is due to exceptional circumstances beyond their control. This will usually only apply to events that occur while an individual is in the UK and which prevent them from leaving the UK.  

Please have a look at some examples at:
 
RDRM13240 - Residence: The SRT: Annex B: What are exceptional circumstances

Thank you.

Hi, Yes, I have established with HMRC (by phone) that I had exceptional circumstances and could not travel due illness. This has been noted on my file and I have a recording of the phone call provided to me by HMRC (via a data access request). So all I want to know is, are these days (in the UK due to exceptional circumstances) counted towards the 90 day tie. I asked if exceptional circumstances were excluded from the 90 day tie (two posts above) and Admin25 has stated that these days do count towards the 90 day tie, as I was still in the UK. This reply, seems to be in conflict with the information on your website; rdm13220, which I have referenced in my previous question. The answer above from Admin32, states that days due to exceptional circumstances can be ignored, but the reply does not specifically state if they are excluded from the 90 day tie. Can I please have an answer which is specific to my question.

I just want to confirm again that if you are employed abroad and doing 90 day rule in UK do you have to submit a tax return? And have no financial ties in UK

Hi HMRC1234,
Per RDRM13220 - Residence:,
The following parts of the SRT allow for days attributable to exceptional circumstances to be discounted: 90 day tie (RDRM11570) – an individual spends more than 90 days in the UK in the previous tax year, or the one before that, you would therefore need to refer to this in your tax return and give the dates that apply and the nature of execeptional curcumstances.
Thank you.
 

Thanks Admin20 for your reply. That answers my question, that exceptional circumstances are excluded from the 90 day tie. HMRC had already agreed that my circumstances were exceptional, but only said that they would note this next to my detail in HMRCs system. As mentioned above, I have the audio transcription of the conversation (provided by HMRC) and HMRC have sent me a copy of what was written in their system. HMRCs notes state; as well as the details for the reason or my exceptional circumstances , "Tech confirmed that this will not have an impact as exceptional circ". I have also filed my tax return with the days in UK and referenced dates due exceptional circumstances. Other than the above, I have not been able to obtain anything in writing from HMRC stating that they agree that my case was due to exceptional circumstances. What concerns me, although I have had advice from HMRC stating my case is exceptional, what is stopping whoever is assessing my tax return from disagreeing with this and overriding the previous decision/advice by HMRCs technician ?

Coisty79, I am discussing the 90 day tie, which I think, is different from the 90 days you are discussing. The 90 day issue I am discussing is the 90 day tie, which in itself is an HMRC tie. See the HMRC website re days in UK, ties etc, as everyones circumstances are different, the amount of time one can spend in the UK and if you have to submit a tax return, varies on an individual basis.

Hi,

If the rules determine that you are not tax resident in the UK and employed abroad, then a tax return is not required. If the rules do confirm that you are tax resident in the UK, then yes a tax return is required.

Thank you.

Hi HMRC1234,

You can only claim the actual cost of fuel for business journeys but only if any amount reimbursed by your employer is less than your actual business fuel cost.

Thank you.

Hi Admin32, thanks for the reply. Like you say, I am not a tax resident. I live and work in Asia, but... I left the UK at the end of 2021 and still come to the UK, so I am trying to ensure I stay as a non-resident for tax purposes. As with anything on HMRCs website, IMHO, unless you work for HMRC or are good at reading legalese, then it is very difficult to interpret a lot of definitions and tax laws... While most of the world still had covid restrictions (2021-2022 tax year), I became quite ill whilst on a visit to the UK (with covid) and became trapped in the UK. With COVID19 travel rules in many countries around the world, apart from being too ill to travel, I was unable to leave the UK, as I could not use public transport AND many countries and airlines still had negative COVID19 test requirements in order to 1. be allowed to board transport and 2. to be allowed to enter the country. So it was a clear case, that my circumstances were exceptional. HMRC have agreed with my circumstances. So my questions regarding the 90 day tie, were because I am approaching 90 days in the previous 2 tax years (if counting days for exceptional circumstances). I wanted to know If exceptional circumstances are definitely excluded from this 90 day tie, which a previous reply from HMRC Admin confirmed. This is important to my case, as I needed to know how many days I have available to stay in the UK for the rest of the 2023-2024 tax year. I am trying to leave the 90 day tie for the upcoming tax year (2023-2024) and therefore trying to stay at 90 days/midnights or below, so as I mentioned above, my questions were so I could ascertain how many midnights I had left remaining (do I count the days due exceptional circumstance or not...). If I interpret your colleagues reply and RDRM11570 correctly, the question has been answered and I DO NOT need to count days/midnights due to exceptional circumstances. However... Admin32, as you mention, I am non-resident and employed abroad, but I was under the impression that I still needed to file a personal UK tax return, as I have rental property in the UK. However... the taxable income is under 1000gbp (due FORM17 Beneficial interest). I have just spoken to HMRC by phone today and I was advised, that because my taxable income will be less than 1000gbp, that I DO NOT need to file a UK tax return. Other than the rental income mentioned above, I have no other UK income. Can you please confirm that the HMRC advice that I received by phone (mentioned in the paragraph above) is indeed correct and I DO NOT need to file a UK tax return (provided my rental or any other income stay below this level, 1000gbp)? Thanks

HMRC ADMIN, I think the reply regarding the cost of fuel for business journeys was meant for someone else's question...

Hi HMRC1234

We can only provide you with general advice in this forum, so cannot answer your question regarding 90 day tie.  
It is up to you to read the guidance and apply it to your personal circumstances.  If you need more detailed advice, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at
Contact HMRC or seek professional advice.
If you are a non resident and have income from UK property is criteria for completing a self assessment tax return every year, regardless of the amount of income, even if your gross profit is below £1000.00.
If you are resident in the UK and have a gross of less than £1000.00, then a tax return is not required for property income.

Thank you