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Posted Tue, 09 Nov 2021 09:38:38 GMT by Amy Amy
Hello, If I got the BNO visa and will move to the UK by the end of Jan 2022, I will be UK tax resident in the tax year 21/22 upon the arrival because of using BNO visa to enter the UK, is this correct? If yes, SRT do not apply to me although I have went through the tests and finally only got 2 ties and will stay in the UK 65 days in the tax year 21/22, isn’t it? Should I only use SRT to know my tax residency? I was confusing because a tax advisor told that I am non UK resident in the tax year 21/22 because of ties test. However the the another tax advisor told that I am already the UK tax resident upon the arrival because of having BNO visa. That’s why the official reply help me to solve my uncertainty to do tax return properly. Please clarify if the status of tax resident to any person is only base on SRT and no other rules. If there is any exception rules to be considered, please advise. Thanks.
Posted Wed, 10 Nov 2021 14:52:42 GMT by HMRC Admin 17

Hi,
 
Your UK tax residency is based on the rules outlined in the SRT and not the type of visa you have see link:

Residence, Domicile and Remittance Basis Manual     . 

Thank you.
Posted Fri, 12 Nov 2021 11:14:48 GMT by Amy Amy
Hello, After read the manual again, when I was never staying in the UK and haven't worked in the UK and HK during the current tax period, I can't meet second automatic oversea test because I stay 65 days in UK from Jan to 5 April 2022. Then I went to the automatic UK tests. Before move to the UK, I rented a home in the UK with effective from 1 Dec 2021 to prepare for moving in by end of Jan 2022 so that I will stay in the UK home more than 30days in the current tax year 21/22. Meanwhile before I move to the UK, I stay in the oversea main home only and more than 30days in the current tax year 21/22. Because I am not really understanding about the criteria with the words "AND" / "OR" in the statement of second automatic UK test, do I meet the second automatic UK test? For the sufficient tie tests, I got family tie and accommodation tie. When considering 65 days in the UK, I am not the UK tax resident in the tax year 21/22, isn't it? When staying more than 90 days, I got 90 days tie as well, then I got 3 ties. I will be the UK tax resident from 2 May 2022 in the tax year 22/23 after stayed in the UK more than 90 days, am I correct? Thanks for your help to clear my questions. Have a nice day!
Posted Mon, 15 Nov 2021 14:18:07 GMT by HMRC Admin 17

Hi,
 
HMRC cannot advise on whether you meet the tests or not.

However if you are not sure about the guidance it may be best to contact us so that we can explain each test in more detail for your scenario.

This can be too complex an area for general discussion on a forum. 

Thank you.

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