UK tax residence for civil servants posted abroad

Does a UK civil servant on a fixed-term posting abroad retain UK tax residence? Or should one follow the Statutory Residence Test guidance to determine UK tax residence status, just like any other UK resident moving abroad for work semi-permanently? I am aware that civil servants posted abroad always pay UK income tax on their civil service income. I am looking for guidance on the separate topic of UK tax residence status.

Hi 

Please refer to Tax for crown servants, EU employees and volunteer workers abroad

Thank you

Hi, thank you for your response. I have reviewed the above linked page, but unfortunately it does not quite answer my question. It says: "If you work abroad as a crown servant, you pay Income Tax in the UK on income from your job for the Crown as if you live in the UK. The rules apply regardless of your UK residency status for tax, no matter how long you’re abroad, where you work or how settled you are." This statement does not provide any guidance on how a crown servant's UK tax residence is decided. I have also browsed the Residence, Domicile and Remittance Basis Manual, and have been unable to find an answer to my question. I have seen that RDRM10520 highlights crown servants as being subject to different rules than the general population, but most of the manual's content has been redacted. Can you please confirm whether a crown servant's UK tax residence is decided based on the Statutory Residence Test (i.e. using the considerations for automatic resident/ automatic nonresident/ (in)sufficient ties). If crown servants are instead subject to considerations that take precedence over the SRT, can you please provide information on these considerations.

Hi Prior to being employed as a Crown Servant, I worked in Asia for 3 years. For my whole employment as a Crown Servant, 18+ years, I have been posted to Asia. Whilst I am non resident for tax purposes, based on the statutory residency test, I do have to pay income tax on my salary. My questions are. 1. Do I have to pay capital gains tax when I sell stocks and share funds that are held in the UK outside an ISA? 2 If I cash in the full amount of an Additional Voluntary Contribution pension, will I be taxed on it? Thanks

Hi jellycatfan,

If you work abroad as a crown servant, you pay Income Tax and National Insurance in the UK on income from your job for the crown as if you live in the UK. The rules apply regardless of your UK residency status for tax, no matter how long you are abroad, where you work or how settled you are. You can see guidance here:

Tax for crown servants, EU employees and volunteer workers abroad

Thank you.

Hi Mike Layong,

No, it is only your crown servant salary, paid by the UK government that remains taxable in the UK, as well as subject to National Insurance, regardless of your residence status. For all other reasons, you would be considered not resident. You can see guidance here:

Tax for crown servants, EU employees and volunteer workers abroad

Thank you.