Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 09 Dec 2024 14:04:56 GMT by David Lambotte
Hello. I am currently non-UK tax resident. I am looking at taking on a role which would involve me travelling to and working from the UK for a certain number of days through each year. I'm unclear on 2 things when reviewing the statutory residency tests. 1) "Substantive UK employment" - would working as a consultant be deemed substantive UK employment for these purposes? 2) "Accessible UK accomodation" - if I rented a flat, I presume that would be a UK tie? However what about Airbnb or Serviced Apartments? I would like to have only 1 UK tie so that I could spend 121-182 days there per year without becoming UK tax reisdent. Thanks for any advice!
Posted Fri, 13 Dec 2024 13:04:50 GMT by HMRC Admin 20 Response
Hi,
Working as a consultant, whether as self employed or through a contract of employment, is still work when considering the ties regarding residence.  
RDRM11560 - Residence: The SRT: Work tie
Please have a look at the guidance at RDRM11550 - Residence: The SRT: Accommodation tie 
The term 'accommodation' means a "place to live" and would include AirBnB or serviced apartment.
Thank you.

You must be signed in to post in this forum.