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Posted Wed, 11 Sep 2024 09:49:33 GMT by Taxpayer23
I am in the process of confirming my current and past fiscal residency in the UK to the authorities of my country of origin (I am now a dual citizen). As part of this procedure, they often request a fiscal certificate from the UK. Therefore, I am in the process of requesting a fiscal residence certificate confirming my UK fiscal residency for the last five years (from 1st January 2019). I have been continuously employed by the same UK higher education institution during this period, and have not left the UK for more than 183 days in any fiscal year in this same period. However, due to the nature of my work, I have made two short overseas work visits: one for three weeks and another for two months, both to other higher education institutions. These were work-related visits, and throughout this time, I remained employed, paid, and represented solely by my UK institution, with all my taxes being paid in the UK under PAYE. My contract and employment terms have remained unchanged and it is just part of my work in the UK. My question pertains to the section: "Time spent outside the UK Have you ever left the UK to work overseas?" What should I select in this case? If I select "Yes," it asks for a return date, but these were short-term work placements as part of my UK-based role. Or should I select “No”, as these were simply work placements inside my UK employer, always under 183 days per fiscal year, without receiving any remuneration from the overseas institution. Could you please advise? Thank you.
Posted Thu, 19 Sep 2024 08:29:42 GMT by HMRC Admin 20 Response
Hi,
You need to select yes as you did work overseas, the return date will be the end date of the placement.
Thank you.

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