Tax residency status

Hello – my situation is as follows. I’ll be taking up a full-time role overseas (with a non-UK company) with a contract start date of 26 Feb 2024. I’ve been a UK tax resident up until now, my spouse will remain in the UK for now, and I’ll keep my owned home in the UK for now which my wife will occupy. I have 2 questions: - Would I be considered non-UK tax resident for 24/25, given I would meet the third AOT? - Under the ties test (further down the flowchart), is it 15 days or 45 days I'm allowed to spend in the UK per tax year before I'd be considered a UK resident? I have 3 ties plus a country tie.

Hi 

HMRC are unable to comment on your residence status as this is for you to determine based on the guidance available.

Thank you

I would like to follow-up with a related topic. My situation is as follows. I took up a full-time role overseas (with a non-UK company) with a contract start date of 26 Feb 2022. I’d been a UK tax resident up until then, my spouse remained in the UK, and I kept my owned home in the UK which my wife occupies. I have 2 questions: - Am I considered non-UK tax resident for 22/23, given I meet the third AOT? - I spent 45 days in the UK during the tax year 22/23. Would I be considered a UK resident for that tax year? I have 3 ties plus a country tie.

Hi,

HMRC cannot comment on your residence as this is for you to determine based on the guidance available. You can see the guidance below to clarify:

RDR3 Statutory Residence Test

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.