Residency Test

Hi, I desperately need help to determine if I’m a resident (and therefore liable for taxes on my foreign income). I was on a secondment assignment in the UK for a period of time from January - June 2022. (My specific question is about the 2021-22 tax time). I arrived in UK late December 2021, so I spent less than 183 days here in that tax year. I was paid in USD. I worked full time but I was in temporary accomodations, my permanent home was abroad. I had intended to leave the UK in June 2022, but accepted a position with the UK firm and became a UK employee. I cannot work out if I’m a resident and therefore liable for taxes for 2021-22 (and same for 2022-23 though I think that one is a bit more cut and dry since I was here full time for 2022-23 just split between US and UK paychecks basically). I took the questionnaire which said im not a resident but I don’t want to get in trouble. Please help.

Hi,

HMRC cannot advise you on this as your residence is for you to determine based on the guidance availabe. If you still cannot determine it after reviewing this, you will need to contact a profesional adviser.

Thank you.