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Posted Tue, 14 Jan 2025 22:17:12 GMT by Tyrone
Hi there, I am currently working for a UK-based employer, and may be moving to RAF Akrotiri in Cyprus with my partner for less than 2 years. Is this fine from a taxation perspective for my job, since the military base is technically classed as UK soil/territory, and the UK has a double taxation agreement with Cyprus so that you do not pay tax on the same income in both countries? With the address being BFPO, technically there would need to be no change in my current contract or tax status? I can work from home there since my income will solely be generated on the UK base? If this is correct, could someone please validate and also send supporting documents?
Posted Fri, 31 Jan 2025 13:51:31 GMT by HMRC Admin 32 Response
Hi,
As non military, if you are not living on the actual military base you are not classed as living in the UK.
Please therefore refer to:
Tax on your UK income if you live abroad
RDR3 Statutory Residence Test
Thank you.

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