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Posted Fri, 22 Apr 2022 13:30:55 GMT by JQ Z
I am a British citizen, if a company located in the UK wants to employ me and pay me in the UK therefore paying my income taxes to the HMRC, the company then send me to work in an overseas location for say 1 year. Will this scenario still make me a UK Tax Resident for that year even though I am physically located overseas? Does this period overseas can count towards as being Non Domicile?
Posted Tue, 26 Apr 2022 13:54:01 GMT by HMRC Admin 19

In order to determine your residency status for tax purposes please see the Statutory Residence Test here:

RDR3 Statutory Residence Test

Thank you.
Posted Wed, 27 Apr 2022 03:36:37 GMT by JQ Z
Hi HMRC Admin 19 Thanks for your reply, From looking at the RDR3 Statuory Residence Test, my conclusion is that the above scenario would make me a Non-UK Tax Resident for that year as I would satisfy at least 2.3 in the automatic overseas test. But would this tax year being classified as being Non-UK Tax Resident automatically count the year as being Non Domicile is well?
Posted Tue, 03 May 2022 14:05:12 GMT by HMRC Admin 19

Please note that working overseas for a year will not affect your domicile status in any way. You can see guidance here:

Residence, Domicile and Remittance Basis Manual

Thank you.
Posted Wed, 04 May 2022 09:53:15 GMT by JQ Z
Hi HMRC Admin 19 Understood that working 1 year overseas in the above scenario would not change one's domicile status. But say if you were to be away based on the above scenario for say 6 years, is it correct to say your domicile status would change? As you would have been a UK Tax resident for less than 15 of the last 20 years?
Posted Fri, 06 May 2022 14:36:43 GMT by HMRC Admin 20
Hi JQ Z,

Please see information regarding domicile status and the conditions at:

Deemed Domicile rules

Thank you.

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