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Posted Fri, 12 Nov 2021 04:29:45 GMT by gocoolgo
Hello I am a British Citizen holder, but working in Hong Kong for 20 years now. My wife and I setup a UK Ltd company few years ago to buy and rent houses in UK. My wife is an BNO holder and applied BNO Visa to residence in UK now. My children are born in UK and hold British Citizen passport and living with my wife in UK. But I am still working in HK at the moment. I saw on your web, if I stay less than 183 days per tax year in UK, I will not become UK tax residence. But on some of your web site: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3?fbclid=IwAR3B7xWA2So0Yya3W_wvMDuHjgWr071iWyFQqB88RfwoVr6KkFbOxIWfAh0 it said I may become UK tax residence if I stay more than 91 days in UK. because I have three ties to the UK, 1) family tie as my family living in the UK, 2) an accommodation tie as they will have accommodation available to my stay during my time in the UK 3) a work tie as I am a director of a UK ltd company even I managed online in HK. So am I become UK tax residence and paying Global tax for staying UK more than 91 days or 183 days? Thanks.
Posted Mon, 15 Nov 2021 15:03:54 GMT by HMRC Admin 17

Hi,
 
The 183 days rule is only one test.

If you meet any other such as the 91 day or ties test then you will need to report your worldwide income
the UK as as UK resident.

If you have paid tax in Hong Kong on the income to which you are reporting to the UK then you can claim
foreign tax credit relief on this so you are not taxed twice on the same income.

This would need to be done through self assessment.

Thank you.

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